Covid-19 Audit Report 08.06.2021

AUDIT REPORT
ON THE EXPENDITURE INCURRED

ON COVID-19 BY FEDERAL GOVERNMENT
AUDIT YEAR 2020-21
AUDITOR GENERAL OF PAKISTAN

TABLE OF CONTENTS
ACRONYMS AND ABBREVIATIONS................................................................. ii
PREFACE ......................................................................................................... vi
Executive Summary................................................................................................ vii
Chapter 1 .......................................................................................................... 1
COVID-19 EXPENDITURE AUDIT OVERVIEW ................................................ 1
1.1 Audit of Covid-19 expenditure by Auditor General of Pakistan ............................ 1
1.2 Scope of Audit of the Covid-19 expenditure ......................................................... 2
1.3 Field Audit Activity ............................................................................................... 3
1.4 Management of Pandemic in Pakistan ................................................................... 3
1.5 Government Funding and Procurement Response ................................................. 6
1.6 Grants and Loans ................................................................................................. 12
1.7 Rapid Financing Instrument USD 1.386 billion ................................................... 15
Chapter 2 ........................................................................................................ 16
AUDIT FINDINGS RELATING TO EXPENDITURE BY NDMA .................... 16
Chapter 3 ........................................................................................................ 49
AUDIT FINDINGS RELATING TO DISBURSEMENTS MADE BY BISP ...... 49
Section-I ........................................................................................................ 49
Section-II ........................................................................................................ 52
Chapter 4 ........................................................................................................ 68
AUDIT FINDINGS RELATING TO EXPENDITURE BY OTHER
FEDERAL GOVERNMENT DEPARTMENTS ................................................... 68
Chapter 5 ........................................................................................................ 85
AUDIT FINDINGS RELATING TO EXPENDITURE BY UTILITY
STORES CORPORATION .................................................................................... 85
Chapter 6 ...................................................................................................... 109
AUDIT FINDINGS RELATING TO EXPENDITURE BY DEFENCE
SERVICES ...................................................................................................... 109
Chapter 7 ...................................................................................................... 140
RECOMMENDATIONS ..................................................................................... 140
INDEX OF ANNEXURES .................................................................................. 142
ANNEXURES ...................................................................................................... 143
i
ACRONYMS AND ABBREVIATIONS
ACDA Anticoagulant Citrate Dextrose Solution A

ACL Audit Command Language
ADB Asian Development Bank
AFIC Armed Forces Institute of Cardiology
AFIRM Armed Forces Institute of Rehabilitation Medicine
AFIs Armed Forces Institute
AGP Auditor General of Pakistan
AIR Audit and Inspection Report
AJ&K Azad Jammu & Kashmir
AMF Aircraft Manufacturing Factory
APPM Audit Policies and Procedures Manual
ATL Active Taxpayer List
ATMs Automated Teller Machines
BG Bank Guarantee
BIPAP Bilevel Positive Airway Pressure
BISP Benazir Income Support Program
BOD Board of Directors
Caps Capsule
CDC Center for Disease Control
C&F Cost & Freight
CGA Controller General of Accounts
CLS Chief of Logistic Staff
CMA Controller of Military Accounts
CMA (DP) Controller of Military Accounts (Defence Purchase)
CMA (PC) Controller of Military Accounts (Peshawar Command)
CMA (RC) Controller of Military Accounts (Rawalpindi Command)
CMH Combined Military Hospital
CNIC Computerized National Identity Card
COD Central Ordinance Depot
Covid-19 Coronavirus Disease 2019
CPMC Central Procurement and Monitoring Cell
CRV Certified Receipt Voucher
CST Comparative Statement of Tender
DAC Departmental Accounts Committee
DB Database
DCMA Deputy Controller of Military Accounts
DESTO Defence Science & Technology Organization
DG Director General
DGP Directorate General Procurement
DGP (A) Directorate General Procurement (Army)
DHO, ICT District Health Office, Islamabad Capital Territory
ii
DP Delivery Period
DP (Air) Directorate of Procurement (Air)
DRAP Drug Regulatory Authority of Pakistan
EAD Economic Affairs Division
ECC Economic Coordination Committee
ECG Electrocardiogram
EEC Ehsaas Emergency Cash
EECP Ehsaas Emergency Cash Program
EOBI Employees’ Old-Age Benefits Institutions
ERP Enterprise Resource Planning
FBR Federal Board of Revenue
FD Finance Department
FGPCH Federal Government Polyclinic Hospital Islamabad
FIA Federal Investigation Agency
FOB Free on Board
FWO Frontier Works Organization
GB Gilgit Baltistan
GHQ General Headquarter
Gms Grams
GoP Government of Pakistan
GRN Goods Received Note
GST General Sales Tax
HHR ID Household Registry Identity
HHs Households
HIS Health Information System
HQ Headquarter
ICU Intensive Care Unit
ISPR Inter Services Public Relations
IFRC International Federation of the Red Cross
IHITC Isolation Hospital and Infection Treatment Center
INGO International Non-Government Organization
IOM International Organization for Migration
IsDB Islamic Development Bank
ISO International Organization for Standardization
JSHQ Joint Staff Headquarter
Kg Kilogram
KP Khyber Pakhtunkhwa
LD Liquidated Damages
LP Local Purchase
MAG Military Accountant General
MBMC Master Business Management Consortium
MoD Ministry of Defence
MoFA Ministry of Foreign Affairs
iii
Mo FE&PT Ministry of Federal Education and Professional Training
MoNHSR&C Ministry of National Health Services, Regulation and
Coordination
M.Ton Matric Ton
NAB National Accountability Bureau
NADRA National Database and Registration Authority
NCC National Coordination Committee
NCC-FFP National Coordination Committee on Foreign-Funded
Projects
NCOC National Command and Operation Center
NDMA National Disaster Management Authority
NDM Act National Disaster Management Act in 2010
NDMC National Disaster Management Commission
NDMP National Disaster Management Plan
NDRMF National Disaster Risk Management Fund
NGO Non-Government Organization
NHEPRN National Health Emergency Preparedness and Response
Network
NIH National Institute of Health, Islamabad
NIRM National Institute of Rehabilitation Medicine
NITB National Information Technology Board
NLC National Logistic Cell
NOC No Objection Certificate
NSER National Socio-Economic Registry
OCHA UN Office for Coordination of Humanitarian Affairs
OEM Original Equipment Manufacturer
OFID OPEC Fund for International Development
PAC Public Accounts Committee
PAF Pakistan Air Force
PAO Principal Accounting Officer
PASSCO Pakistan Agricultural Storage &Services Corporation
PCR Polymerase Chain Reaction
PCSIR Pakistan Council of Scientific and Industrial Research
PEMH Pak Emirates Military Hospital
PIA Pakistan International Airlines
PIMS Pakistan Institute of Medical Sciences, Islamabad
PITB Punjab Information Technology Board
PPAF Pakistan Poverty Alleviation Fund
PPE Personal Protective Equipment
PPRA Public Procurement Regulatory Authority
PM Prime Minister
PMT Proxy Mean Test
PO Purchase Order
iv
PTA Pakistan Telecommunication Authority
PTCL Pakistan Telecommunication Company Limited
PVMS Price Vocabulary of Medical Stores
Qty. Quantity
RBC Red Blood Cell
R&D Research and Development
SAP System Applications Products
SDN Stock Debit Note
SECP Securities Exchange Commission of Pakistan
SMS Short Message Service
SNGPL Sui Northern Gas Pipelines Limited
SOE State-Owned Enterprise
SOPs Standard Operating Procedures
SRO Statutory Regulator Orders
SSN Social Safety Net
TOR Terms of Reference
TPE Therapeutic Plasma Exchange
Tpt. Transport / Transportation
UAE United Arab Emirates
UNHCR United Nation High Commissioner for Refugees
UNICEF United Nation International Children’s Emergency Fund
USA United State of America
USC Utility Stores Corporation
USD United States Dollar
VTM Virus Testing Medium
WFP World Food Program
WHO World Health Organization
ZM Zonal Manager
v
PREFACE
Articles 169 and 170 of the Constitution of the Islamic Republic of
Pakistan read with Sections 8 and 12 of the Auditor General (Functions, Powers
and Terms and Conditions of Service) Ordinance 2001, require the Auditor
General of Pakistan to conduct audit of receipts and expenditure of the Federation
and the Provinces or the accounts of any Authority or body established by the
Federation or a Province.
The report is based on audit of the accounts of various departments and
organizations of Government of Pakistan that incurred expenditure during Covid-
19 pandemic on relief activities and were involved in implementation of Economic
Stimulus Package announced by the Government of Pakistan, provision of
subsidized food items and distribution of cash grants etc. for the financial year
2019-2020.
Covid-19 pandemic created an unprecedented situation which was
receiving attention from all segments of society. The Government of Pakistan’s
response to the pandemic was being watched with keen interest. There were
considerable funds allocations for countering the effects of pandemic and the
Auditor General of Pakistan had the responsibility to examine and review the
expenditure and see that the resources were utilized optimally and in a transparent
manner. The audit was conducted on test check basis with a view to reporting
significant findings to the relevant stakeholders. The Audit Report not only
highlights systemic issues but certain specific instances of deficiencies and
shortcomings also form part of the report as audit observations.
Audit findings indicate the need for adherence to the regularity framework
besides instituting and strengthening of internal controls to avoid recurrence of
similar violations and irregularities.
Most of the audit observations, included in this report, have been finalized
after getting responses from the executing agencies and holding DAC meetings.
The Audit Report is submitted to the President in pursuance of the Section
171 of the Constitution of the Islamic Republic of Pakistan 1973 for causing it to
be laid before both houses of Majlis-e-Shoora (Parliament).
Dated: Javaid Jehangir

Auditor-General of Pakistan
vi
Executive Summary
Covid-19 cases were first identified and reported in Pakistan in February 2020. By
this time efforts had started around the world to contain the disease with available
knowledge and evolving expertise. On 11th March 2020, the World Health
Organization declared Covid-19 as a global Pandemic. Governments around the
world faced an uncertainty coupled with difficult tradeoffs given the health,
economic and social challenges raised by Covid-19 pandemic. Policies were being
evolved in this respect in different parts of the world to prevent the disease from
spreading and at the same time procurement of Covid related items and equipment
also started. The Government of Pakistan also made efforts through a range of
policy interventions to strike a balance between lockdown and ensuring the
continuity of the economic activity on a reduced scale.
The Government of Pakistan’s strategy to overcome the threats of Covid-19 proved
successful and was acknowledged internationally. With its scarce resources,
Pakistan’s strategy of smart lockdown successfully struck a balance between
reduced economic activity to protect the poor and vulnerable and full-scale
lockdown to control the spread of pandemic.
Government of Pakistan invested in public awareness, arranging equipment and
medicines from around the world and building capacity of the healthcare facilities.
In addition, funds were provided for subsidies on food items, deferred payments on
account of utilities payments, emergency cash transfer grant for vulnerable families
at risk of extreme poverty, tax refund/rebates to manufacturers and exporters,
payments to health care workers and allied activities. In this context different
governmental agencies played their role which includes National Disaster
Management Authority and Provincial & District Disaster Management
Authorities. Besides, the Ministry of National Health Services, Regulations and
Coordination, Defence Services, Utility Stores Corporation, Utility Companies,
Federal Board of Revenue and Benazir Income Support Programme were also
involved.
This report is based on the audit of the accounts of Agencies, Departments, and
Authorities involved in relief activities at the Federal level for the year ending 30 th
June 2020, to the extent of expenditure related to Covid-19. The Provincial
Directors General Audit will issue Audit Reports on accounts/expenditure on the
Covid-19 related relief activities in their respective provinces.
vii
This report provides comments on preparedness, capacity, budgetary allocations
for institutions dealing with relief activities as well as audit observations arising at
operational level and recommendations for future. The audit report is expected to
assist the government in effective decision making and efficient resource allocation
in future, besides, strengthening the financial management practices and internal
control in the spending entities.
Limited access to documentation, non-timely provision of data and non-availability
of relevant officials during the lockdown period, were some of the limitations
faced by audit.
The report is divided into seven chapters;
First chapter gives an overview of the policy measures of the government and the
strategy adopted to combat the Covid-19 pandemic. Besides, resource allocation
during the pandemic and details of the organizations involved in the process have
also been specified. The second chapter contains the findings of audit of NDMA
which was the main coordinating agency for relief activities in the country.
Followed by a chapter on audit of BISP which was tasked to disburse emergency
cash transfers to the vulnerable families. The fourth chapter contains audit findings
of different organizations at Federal level involved in Covid-19 related activities.
Next chapter contains findings and results of audit of Utility Stores Corporation
(USC) which was assigned the task of procurement of essential commodities and
timely supply of basic commodities at subsidized rates all over the country. The
sixth chapter comprises of results of audit of expenditure incurred by the Defence
Services involved in Covid-19 related activities. The last chapter includes various
recommendations to the government and agencies as way forward.
The relief activities were still in full swing when the report was prepared and in
fact by the time the report was being compiled the second wave of Covid-19 had
hit the world including Pakistan. This report has accordingly been prepared on a
different format and style while taking into account the specific situation of the
pandemic and interest of stakeholders. The adherence to rules and regulations by
the executing agencies has been commented upon through compliance audit, while
the efficiency and effectiveness aspects have been covered through performance
audit. During the audit activity and compilation of report extensive use of guidance
available in International Standards of Supreme Audit Institutions (ISSAIs),
Financial Audit Manual and Performance Audit Manual was made. Moreover,
various Field Audit Offices of the department maintained a constant liaison and
effective coordination to successfully complete the audit assignment.
viii
The financial resources required by various government entities to combat the
pandemic were provided by the Finance Division. During audit of the expenditure,
certain deficiencies were observed ranging from lack of preparedness, lack of
proper need assessment, weak coordination, weak contract management, poor
planning and faulty storage and distribution of Covid-19 related items. The report
has been finalized in light of responses and discussions held during DAC meetings.
Key audit findings included in the report are listed as under:
 Lack of preparedness of Government departments to deal with pandemic.
 Instances of misprocurements.
 Delays in the delivery of procured items.
 Procurement without proper need assessment.
 Instances of weak financial controls.
 Lack of proper record keeping and non-production of record to audit
authorities.
 Non-deduction of government taxes and duties.
 Lack of warehouse management and issues in distribution of equipment.
 Advance payments to supplier firms without proper secured guarantees.
 Data problems resulting in release of Cash grants to both spouses in the
same family and beneficiaries excluded by NADRA during profiling
checks.
 Release of cash grants to the insured persons and pensioners of EOBI and
beneficiary from both BISP and Zakat.
 Non-availability / delay in sharing of data resulted in payment to ineligible
beneficiaries like government servants, pensioners and their spouses, tax
payers and to those having poverty scores above the cut off scores
approved by Federal cabinet and BISP Board.
 Weak monitoring and implementation resulting in withdrawals through
fake biometric and withdrawals out of district of registration.
 Irregular / unjustified prequalification of flour mills by USC.
 Provision of incomplete data and information undermining the audit
activity towards forming a sound opinion on the accounts of the spending
entities.
 Systemic issues, procedural lapses and financial mismanagement.
ix
 The USC could not devise any mechanism to ensure transfer of subsidy to
vulnerable segment of the society as per the directions of the Government.
Moreover, there were certain violations of PPRA rules and the quality of
items procured was also not ensured in some cases.
 There were instances where allocation of wheat to certain flour mills was
made in excess of the approved quota.
 There were issues of service delivery in EHSAS emergency cash program
that resulted in non-disbursement of cash transfers to 1.32 million enrolled
beneficiaries.
Based on the audit finding it is imperative that the governmental agencies involved
in the Covid-19 related activities shall improve upon financial management
practices and strengthen internal controls. Moreover, there is a strong need for
proper planning on part of the implementing agencies so that the level of
preparedness of the government to fight disasters and pandemic is increased in
future.
x
Chapter 1
COVID-19 EXPENDITURE AUDIT OVERVIEW
Covid-19 virus was first identified by the end of year 2019, while first Corona
Virus case appeared in Pakistan on 26th February 2020. The World Health
Organization declared Covid-19 outbreak as a pandemic in March 2020. With the
outbreak of Covid-19, the world confronted an unprecedented economic and health
crisis. Pakistan also had to deal with a pandemic for the first time in a century thus
required an extraordinary response. Government reacted swiftly to protect the
health of citizens and to limit the consequences by taking drastic measures. This
was done by taking on board the key organizations at Federal, Provincial and
District level.
1.1 Audit of Covid-19 expenditure by Auditor General of Pakistan
During Covid-19 pandemic the public finance management systems were put to
test. Experience shows that these circumstances create opportunities for bypassing
of rules, procedures and at times the standards of ethics, which could seriously
weaken the effectiveness of Government actions. Auditor General of Pakistan
undertook a comprehensive, multifaceted and risk-based audit of the organizations
involved in managing relief activities and implementation of assistance packages.
Extensive desk audit was carried out before execution of field audit activity. The
staff from all tiers participated to execute the assignments. Risk based audit
approach was used to identify the shortcomings in the process of relief efforts
while taking into account the peculiar circumstances. This report contains results
of audit of the expenditure for the period up to 30th June 2020. The audit report is
prepared on a format that highlights key issues involved during the whole process
besides suggesting measures to improve the system.
The following areas were highlighted for undertaking the audit activity:
 Auditing procurement processes in view of economy and efficiency.
 Auditing disbursement of cash to vulnerable families and daily wage
workers in view of transparency and timelines.
 Auditing level of preparedness of organizations involved in disaster
management and issues pertaining to storage, distribution and monitoring
of electro medical equipment and medicine.
 Auditing of provision of subsidy to the vulnerable segments of the society
in view of timeliness and effectiveness.
1
1.2 Scope of Audit of the Covid-19 expenditure
The scope of Covid-19 audit is restricted to the expenditure incurred for combating
Covid-19 till 30th June, 2020. This includes all government allocations, loans and
grants received or repurposed from the foreign donor partners for dealing with
Covid-19. The scope of audit also includes commenting upon policy issues, level
of preparedness, relief measures and issues of service delivery which were duly
discussed with the concerned organizations. Field audit work was assigned to
different Directorates General Audit of the Auditor General of Pakistan i.e. DG
Audit Federal Government, DG Audit Climate Change and Environment, DG
Audit Commercial & Evaluation, DG Audit Social Safety Nets and DG Audit
Defence Services.
The field audit activity was carried out when the rate of spread of this infectious
disease was very high and there were frequent lock downs. Many members of the
field audit teams got tested positive for Covid-19 and were quarantined. However,
the audit was completed without any interruption within the stipulated time.
Government of Pakistan nominated National Disaster Management Authority
(NDMA) as focal agency at Federal level to strategize a policy and facilitate
organizations across Pakistan. BISP played the key role in implementing the Relief
package for citizens.
Following stakeholders were identified as directly involved in Government efforts
in dealing with Covid-19 pandemic:
1. Citizens of Pakistan
2. Ministry of Finance, Revenue and Economic Affairs
3. Ministry of National Health Services, Regulations and Coordination
4. Ministry of Defence
5. Ministry of Energy
6. Ministry of Commerce and Textile
7. Ministry of Climate Change
8. Benazir Income Support Program
9. Utility Stores Corporation
10. Auditor General of Pakistan
11. Federal Board of Revenue
12. Donor Agencies
13. Banks
14. Provincial Disaster Management Authorities
15. Provincial Health Departments
2
16. Districts Administration as District Disaster Management Authorities
1.3 Field Audit Activity
Planning for the Covid-19 audit commenced in April 2020. Initially some time was
spent to understand various initiatives being undertaken and the funds allocated in
order to determine the scope of the audit.
Fieldwork started in July 2020. Audit teams met numerous challenges as a result of
the limitations created by lockdowns. While observing Government instructions
during lock downs, auditees organizations were working with minimal strength due
to Covid-19, thereby affecting the flow of information and record between auditees
and auditors. Many of the officials were also on the frontline of the fight against
the virus, and got infected by Covid-19 which made it difficult for them to support
and provide information to audit authorities. Access to documents, systems and
officials was limited, which made it difficult to gather information and collect
evidence.
Despite these challenges, audit was able to examine the controls, transactions,
payments and procurement processes in the auditee organizations. The effective
desk audit, use of ACL and use of smart phones helped audit teams to collect
evidences in a timely manner. The INTOSAI Development Initiative (IDI)
guidelines (Covid-19 implications for SAI strategic management), along with
matrix (3i COVID-19 Response Actions) proved very helpful. Audit reported
identified risks, weaknesses in internal controls, non-compliance with legislation
and problems related to the financial management besides, storage management
and issuance protocols of the organizations.
1.4 Management of Pandemic in Pakistan
Government of Pakistan developed a National Strategy to minimize the spread of
Covid-19. On 16th March, 2020 the Government declared emergency and assigned
Covid-19 related procurements to NDMA for the whole of country. At national
level National Command & Operation Center (NCOC) was established for
monitoring and coordinating the activities for mitigating this pandemic. NDMA
procured medicines and electro medical equipment based on the demand of health
care departments across provinces including GB and AJ&K duly endorsed by
NCOC. The other organizations like BISP, USC and FBR along with other
stakeholders were provided funds and assigned duties aimed at providing relief to
the citizens in combating the Covid-19 pandemic.
3
Government of Pakistan devised plans to implement these strategies. A brief
description of these plans is as under:
1.4.1 National Action Plan for Covid-19 Pandemic
National Action Plan for Covid-19 was prepared by the M/o NHSR&C which was
policy document for ensuring that all guiding principles for outbreak preparedness,
containment and mitigation were followed. The aims of the National Action Plan
were to develop National Preparedness and Response Plan for Covid-19 as a
blueprint for Pandemic Preparedness for Pakistan under Global Health Security
Agenda and provide policy framework for Federal, Provincial and Regional
stakeholders for building capacity to prevent, detect and respond to any events due
to Covid-191.
National Action Plan Matrix highlights the key actions to be taken by the
departments by prioritizing the activities. According to the said Matrix the task of
logistics/stock piles were assigned to NDMA for procurement, inventory
management and proper distribution to the Federal, Provincial and District
Governments. Moreover, the task of surveillance was also assigned to NDMA
along with other departments. NCOC monitored the activities to cope with the
challenges of Covid-19 pandemic.
Similarly, BISP arranged approximately 11,000 cash points in 2,270 campsites
under the supervision of respective District Administration to deliver one-time
emergency cash assistance. Banks were mandated to ensure precautionary
measures at cash out retail points and ATMs. Moreover, text notification of
payments was staggered so that only a certain percentage of people were contacted
each day to collect payment.
The total allocated budget of USC for Covid-19 was 50 billion. An amount of Rs
10 billion was released to USC to provide five essential food items (Atta, Sugar,
Ghee, Pulses, Rice) at subsidized rates to vulnerable segments of the society. The
Utility Store Management in consultation with its Board of Directors further sub
allocated this amount for procurement of essential commodities as per the
following details and made a roll out plan for timely supply of basic commodities
all over the country through its 64 regions and 3,989 utility stores. Detail of
expenditure against released amount is as under:
1
National Action Plan for Covid-19
4
S. No. Month Atta Ghee Rice/Pulses Sugar Total
1 April-20 1,255,912,843 381,600,000 1,637,512,843
2 May-20 1,051,759,909 327,261,450 509,385,119 4,734,239,333 6,622,645,811
3 June-20 242,076,119 557,579,125 596,570,737 343,615,365 1,739,841,346
Total 2,549,748,871 884,840,575 1,105,955,856 5,459,454,698 10,000,000,000
1.4.2 Pakistan Preparedness and Response Plan Covid-19

The Pakistan Preparedness and Response Plan Covid-19 (PPRP) outlines the
international assistance required by the Government of Pakistan (GoP) to stop the
transmission of the pandemic and respond to the emerging public health needs in
Pakistan. It was created in line with the Pakistan National Action Plan. It aimed to
steer a coordinated international effort in consultation with Ministry of Foreign
Affairs (MoFA) to support the Ministry of Health Services, Regulations and
Coordination (M/O NHSRC), National Disaster Management Authority (NDMA)
and Provincial Departments of Health and PDMAs under the overall efforts of the
Government of Pakistan (GoP). It was prepared with the support of the UN and
was guided by the WHO Strategic Preparedness and Response Plan (SPRP)2.
Based on the guidelines, NDMA and M/o NHSR&C had developed detailed
implementation activities and sub-activities along with indicators and
implementers with timeframes to be determined for priority actions. The task
assigned to departments against priority action/activities were also laid down.
Covid-19 has decimated livelihoods at an unprecedented scale. In response, the
Government of Pakistan made arrangements to deliver emergency cash assistance
to 14.45 million families at risk of extreme poverty. Digital capabilities established
over the past year in BISP were adapted to deliver Ehsaas Emergency Cash to
13.16 million families up to June 2020.
1.4.3 Role of National Command and Operation Center
In the wake of Covid-19 pandemic the Government of Pakistan established
National Command and Operation Centre at strategic level. In this context NCOC
also established a state-of-the-art dashboard which provided a comprehensive live
data continually updated regarding population infected by Covid-19, patients
recovered, critically ill, availability of the facilities of ventilators and quarantine
facilities. A mobile app was developed for the citizens providing the details of the
facilities available in proximity of the users. NCOC also planned an effective
aggressive strategy through media in all other possible means to inform and
2
Pakistan Preparedness & Response Plan Covid-19
5
educate the people about the deadly virus and SOPs required as precautionary
measures. NCOC served as a nerve center to synergize and articulate unified
national effort against Covid-19, and to implement the decisions of National
Coordination Committee on Covid-19. The center is one window operation to
collate, analyze and process information based on digital input and human
intelligence across Pakistan through all Provinces, AJ&K, GB & ICT dedicated
representatives and centers. Recommendations based on information / data is
processed including health, finance, and all matter related to Covid-19 to NCC for
real time projections and timely interventions by NCC headed by PM. The need
assessment based on data collected from all the relevant organizations was worked
out and conveyed to NDMA for arranging necessary supplies both in medicines
and electro medical equipment. In this respect daily meetings were held in which
not only the participants and media were informed of the current situation relating
to Covid-19 in the country but recommendations were also made for important
decisions of lock downs, smart lock downs, closure of educational institutions and
allied SOPs.
The National Disaster Management Authority (NDMA) originally formed to tackle
traditional emergencies, was adept at procuring and delivering emergency and
relief supplies during earthquakes, floods and conflict; but such a response covers
only a small fraction of the challenge posed by a pandemic like Covid-19. NCOC
bridged all the gaps and deficiencies that restricted the role of NDMA by its
effective outreach, quick decision making and vertical and horizontal linkages at
Federal and Provincial level.
1.5 Government Funding and Procurement Response
In order to combat the pandemic, the Prime Minister of Pakistan approved
Rs. 1.240 trillion Economic Stimulus Package (ESP) on 24th March 2020.
The relief package was divided into three components namely:
i. Emergency Response
ii. Relief to Citizens
iii. Support to Business and Economy.
Key objectives of the Relief package were to contain the Covid-19 pandemic,
provision of medical and subsistence relief to citizens and support to business and
economy.
6
Economic Stimulus Package
Rs 1,240 billion
Emergency
Response,
Rs 190 billion
Support to
Business and
Economy,
Rs 480 nillion
Relief to Citizens,
Rs 570 billion
The amount released out of announced package was Rs 354.23 billion till 30th
June, 2020. However, the Government ensured optimum utilization of resources by
strategizing and prioritizing its expenditure to successfully manage the response to
Covid-19. The strategy of Pakistan in dealing the pandemic despite its scarce
resources was well acknowledged all over the world. In the region Pakistan proved
to be the only country that survived with minimal loss of life and economy during
the first wave that lasted from February, 2020 to July, 2020.
1.5.1 Emergency Response (Rs 190 Billion)

Package
An amount of Rs 190 billion was announced for emergency response which
included Rs 25 billion for NDMA, Rs 50 billion for Medical Equipment and
incentive for workers, Rs 100 billion on account of emergency relief fund and
Rs 15 billion for tax relief on Food and Health items.
Disbursement and Utilization
In addition to the announced package of Rs 25 billion for NDMA, an amount of Rs
7.948 billion along with a Supplementary grant of Rs 0.300 billion was also
released under Demand No.13, thereby enhancing the total package to Rs 33.248
billion. Out of the total released amount, Rs 22.823 billion were utilized by the
NDMA on procurement of Medical equipment and accessories (Covid-19 Test
Kits, Oximeters, Scanners, Ventilators (ICU, Portables), Oxygen Cylinders, asks,
7
Thermal guns, Gloves, Gum boots, Gowns (surgical, disposable), hand sanitizers
and disinfection of buildings etc.
Federal Government announced package of Rs 50 billion for procurement of
medical equipment and incentives for Health workers. The amount released was
Rs 8.58 billion. Out of released Rs 8.58 billion, Rs 8.1 billion was placed with
Defence Services under demand No.26 for procurement of medical stores. Out of
which Rs. 7.0 billion were utilized by Pakistan Army, Rs. 0.70 billion by Pakistan
Airforce and Rs.0.40 billion by Pakistan Navy.
The remaining Rs 480.556 million was released as an incentive to the Health

workers of M/o National Health Services, Regulations and Coordination on
account of payment of Health Risk Allowances to personnel combating the
Covid-19 and the same was disbursed during the last week of June 2020
(Annex-I).
8
Medical Equip. & Incentive to Workers
amount in Rs Billion
Incentive to Health
Medical Equipment- Workers, 0.48, 6%
Navy, 0.40, 5%
Medical Equipment-
PAF, 0.70, 8%
Medical Equipment-
Army, 7.00, 81%
Another relief package of Rs 15 billion announced as Tax relief on Food and

Health items was provided resulting in reduction of Rs 15 billion in the tax revenue
of the Government.
1.5.2 Relief to Citizens (Rs 570 Billion)
Package
Rs 570 billion was announced as relief to citizens including Rs 350 billion for
disbursement to vulnerable (Rs 200 billion to daily wage workers and Rs 150
billion to poor families and Panagah (shelter homes), Rs 70 billion for relief to
general public on petrol and diesel prices, Rs 100 billion as subsidy on gas and
power and Rs.50 billion for funding to Utility Stores.
Out of announced package of Rs 350 billion for vulnerable segment of the society,
an amount of Rs 136,377.32 million was allocated to BISP for Covid-19
emergency cash transfer for the FY 2019-20. An amount of Rs 94,149 million was
released to BISP for relief of vulnerable families as Supplementary Grant. It
includes Rs 15,500 million for daily wagers and Rs 8,400 million provided by
Government of Punjab. An amount of Rs 42,228 million was also re-appropriated
from Regular BISP Cash Transfer Program. An amount of Rs 133,366.04 million
was utilized during the FY 2019-20 and 13,162,695 beneficiaries were paid.
9
A package of Rs 50 billion was announced for Utility Stores Corporation of
Pakistan. Rs 10 billion was released by Finance Division and the same was utilized
by the USC for provision of basic commodities including wheat, rice, ghee, pulses
and sugar at its outlets at subsidized rates.
Rs 15 billion were released to Power Division as subsidy on power and gas as
against the announced package of Rs 100 billion.
Rs 70 billion was announced as a relief to general public by reducing prices of
petrol and diesel.
Relief to Citizens
amount in billion
200.00 150.00 144.90

144.90
100.00 15.50
15.40 Package
50.00 10.00
10.00 15.40 15.50 Released
Utilized
Funding to Utility Power and Gas Relief to Daily Relief to
Stores subsidy Wage Workers Vulnerable
Families &
Panagah
1.5.3 Support to Business and Economy (Rs 480 Billion)

Package
Economic Stimulus Package to combat Covid-19 pandemic included Rs 480
Billion in support of the business and economy. This comprised Rs 100 billion as
relief to exporters, Rs 100 billion for relief to SMEs and Agriculture Sector and
Rs 280 billion for payment to farmers (Wheat).
Out of Rs 100 billion meant for relief to exporters, Rs 70 billion was for payment
through Federal Board of Revenue (FBR), whereas Rs 30 billion was for Ministry
of Commerce. The amount of Rs 70 billion was released through Technical
Supplementary Grant (TSG) by Government through an Assignment Account
already opened for redemption of refund bonds issued in lieu of refund in 2019. An
amount of Rs 30 billion had already been released to FBR for redemption of refund
bonds by making payment to the refund bond holders in December 2019.
10
However, Ministry of Commerce out of its allocated Rs 30 billion could only
spend Rs.16 billion and Rs 14 billion was surrendered.
As per data collected from FBR, the position of relief package given by FBR
remained as under:
Head No. of Cases Amount Involved (Rs in million)

North South Total North South Total
Sales Tax 1,460 712 2,172 23,237.559 16,762.931 40,000.490
Refund
Duty Drawback 12,260 14,285 26,545 4,242.308 15,597.223 19,839.53
& Rebate
Exemptions 8,732 3,004 11,736 15,964.751 6,539.531 22,504.282
Total 22,452 18,001 40,453 43,444.618 38,899.685 82,344.303
Data related to income tax refund was not made available by FBR to the
Directorate General Audit Inland Revenue and Customs.
Rs 100 billion meant for relief to SMEs and Agriculture was divided into Rs 50
billion for relief to SMEs as Bill deferment and Rs 50 billion as relief to
Agriculture sector through Ministry of National Food Security. Out of Rs 50
billion for relief to SMEs, an amount of Rs 28 billion was released to Power
Division for bill deferment and the same was utilized. However, Rs 50 billion for
relief to agriculture sector could not be released.
Package of Rs 280 billion for payment to farmers (Wheat) had no cash effect as
guarantee worth the stated amount was given to PASSCO.
Support to Business and Economy

300 280
250
200
150 - Package
100 100 98.34 100
100 - Released
50 28 28 - Utilized
0
0
Relief to Exporters Relief to SMEs and Agriculture Payment to Farmers (Wheat)
Support to Business and
Economy
1.5.4 Emergency Relief Fund

Additional supplementary grant of Rs 417.28 billion was arranged by Finance
Division for combating Covid-19 pandemic. Rs 380 billion from this grant along
11
with Rs 100 billion obtained as Residual / Emergency Relief Fund for Emergency
response was shifted to create a fund in June 2020 to deal with Covid-19. Thus, a
total of Rs. 480 billion were earmarked for emergenvcy releif, however the entire
amount was not utilized till close of FY 2020. Since the Covid-19 Pandemic was
not over yet, therefore an adequate amount was provided during next fianancial
year as the occasion demanded.
1.6 Grants and Loans
In the wake of worldwide Covid-19 pandemic the international community also
extended its help in the shape of Loans and Grants. USD 99.076 million were
committed in the shape of Grants and Loans of USD 721.17 million were
committed for Pakistan to fight the pandemic. Multilateral Grants worth USD
28.45 million were committed by ADB, EU, IsDB and UN, whereas Bilateral
Grants worth USD 70.626 million were committed by Canada, China, Japan, South
Korea, UK and USA. Loans worth USD 721.17 million were committed by ADB,
France (AFD), IsDB, OFID and World Bank. Donor wise Grants and Loans
committed are tabulated below:
Grants & Loans Committed

Amount in
Type Donors
USD Million
in US$ Million
Grant ADB 7.78 Grant,
Canada 2.40 99.076,
China 4.00 12%
EU 19.85
IsDB 0.42
Japan 28.33
South Korea 0.80 Grant
UK 3.22
UN 0.40 Loan
USA 31.87
Grant Total 99.076
Loan ADB 350.00 Loan,
France (AFD) 51.17 721.17,
IsDB 70.00 88%
OFID 50.00
World Bank 200.00
Loan Total 721.17
Asian Development Bank and World Bank committed a loan amount of USD 350
and USD 200 million respectively. ADB also committed a Grant worth of USD
7.78 million, whereas Islamic Development Bank committed USD 70 million as
Loan and USD 0.42 million as grant to combat Covid- 19.
33.24% of the committed Grants worth USD 32.93 million and 17.95% of
committed Loans i.e. USD 129.4 million were disbursed till 30th June, 2020.
12
Grant / Loan Amount Committed Amount Disbursed Percentage Disbursed
Grant 99.07 32.93 33.24%
Loan 721.17 129.44 17.95%
Grand Total 820.24 162.33
1.6.1 Loans Disbursement

Against the disbursed USD 79.4 million by World Bank, an amount of USD 25
million were released to the M/o Health, USD 9.66 million to NDMA and USD 25
million to BISP. Furthermore USD 5.00 million each were placed with Govt. of
Punjab, Govt. of Sindh and Govt. of KP, while USD 4.74 million worth of loan
was placed with Govt. of Baluchistan. NDMA was also given USD 50 million
released by ADB through National Disaster Risk Management Fund (NDRMF).
Nothing was disbursed out of the committed Loans by OFID, IsDB and France
(AFD) till 30th June 2020. Detail is tabulated hereunder:
Amount in USD Million
Loans Loans Updated status of

Development Committed Disbursed Amount
Executing Agency
Partner till 30th June Disbursed till
15.12.2020 2020 15.12.2020
138.00 25.00 M/o Health
12.00 9.7 NDMA
25.00 25.00 BISP
5.00 5.00 Govt. of Punjab
World Bank 114.2
5.00 4.74 Govt. Baluchistan
5.00 5.00 Govt. of Sindh
5.00 5.00 Govt. of KP
5.00 0.00 M/o FE&PT
ADB 350.00 50.00 NDMA, BISP, NDRMF 248.00
IsDB 70.00 0.00 MoH/FD
OFID 50.00 0.00 MoH/FD
France (AFD) 51.17 0.00 NDMRF/MoCC 21.42
Grand Total 721.17 129.44 383.62
The funds of USD 30 million disbursed to BISP and Govt. of KP were utilized.
Whereas, the funds of USD 39.74 million disbursed to M/o NHSR&C, Govt. of
Punjab, Govt. of Balochistan and Govt. of Sindh are being refunded and will be
diverted for purchase of Covid-19 vaccine as per decision of NCC-FFP dated
13
21.12.2020. The funds of USD 12 milllion allocated to NDMA are being diverted
to education component executed by M/o FE&PT.
1.6.2 Grants
Out of total committed grants of USD 99.07 million, only USD 32.93 million were
disbursed by the development partners. EU committed USD 19.85 million to be
disbursed through various NGOs but no amount was disbursed till 30th June 2020.
ADB released USD 0.5 million to be spent through NDMRF, BISP and M/o
Health. IsDB released USD 0.21 million to be expended through Governments of
Sindh and KPK. Most of the grants were provided through international
organizations like WHO, UNHCR, OCHA, IFRC, UNICEF, WFP etc. Detail is
tabulated below:
(Amount in USD Million)
Grants Grants Amount
Development Grants Released & Committed Disbursed Executing
Partner Committed Disbursed till till Agency
30th June 2020 15.12.2020 15.12.2020
NDRMF, BISP.
ADB 7.78 0.5 7.78 0.50
MoH
IsBD 0.42 0.21 0.42 0.21 GoS/KPK
UN 0.4 0.4 0.4 0.4 UN Agencies
EU 19.85 - 57.34 39.50 NGOs
MoH, NDMA,
Japan 28.33 2.87 32.33 6.87 UNICEF, IOM,
UNHCR, IFRC
China 4.00 4.00 4.00 4.00 NDMA
USA 31.87 20.87 41.90 20.87 INGO, HIS,

CDC, UNHCR
UK 3.22 2.31 3.38 3.38 WHO
WFP, UNHCR,
Canada 2.40 1.42 2.39 2.39 OCHA
South Korea 0.8 0.35 0.85 0.85 WHO
World Bank 0.00 0.00 19.86 0.00 MoFEPT
Grand Total 99.07 32.93 170.65 78.97
1.6.3 Repurposed Loans

Loan of World Bank project under execution by Extended Programme on
Immunization (EPI) Islamabad was re-directed/ re-purposed to Covid-19 activities
14
for procurement of Personal Protective Equipment (PPE), through UNICEF, with
the approval of Economic Affairs Division and World Bank. Details are as under.
(Rupees in million)
S. Description USD Equivalent
No. PKR
1. Previous financial year 2018-19 savings of World Bank 1.50 208.815
Project of EPI were lying with UNICEF and same have been
re-directed/re-purposed for procurement of items for Covid-
19.
2. Financial year 2019-20 budget of World Bank Project under 7.00 1,120.00
execution by EPI has been re-directed/re-purposed for
procurement of items for Covid-19.
Total 8.50 1,328.815
1.7 Rapid Financing Instrument USD 1.386 billion

It is also pertinent to mention that in order to meet the urgent balance of payments
needs stemming from the outbreak of Covid-19 pandemic, the International
Monetary Fund (IMF) approved the disbursement of USD 1.386 billion under
Rapid Financing Instrument (RFI) in April, 2020. The purpose of the RFI was to
address the economic impact of the Covid-19 shock in Pakistan.
15
Chapter 2
AUDIT FINDINGS RELATING TO EXPENDITURE BY NDMA
Introduction
National Disaster Management Authority (NDMA) is the lead agency at the
Federal level to deal with whole spectrum of Disaster Management activities. It is
the executive arm of the National Disaster Management Commission (NDMC),
being the apex policy making body related to Disaster Management in the country.
In the event of disaster, all stakeholders including Government Ministries /
Departments / Organizations, Armed Forces, INGOs, NGOs, UN agencies work
through and form part of the NDMA to conduct one window operations.
NDMA is established under the National Disaster Management Act, 2010 and
functions under the supervision of National Disaster Management commission
(NDMC) which is headed by the Prime Minister of Islamic Republic of Pakistan.
NDMA manages the whole Disaster Management Cycle (DMC) which includes
Preparedness, Mitigation, Risk Reduction, Relief and Rehabilitation. A National
Disaster Management Plan (NDMP) is prepared and is followed towards provision
of better services to the affected citizens.
During the pandemic, the federal government provided funds allocation to NDMA
for procurement of Covid-19 related items at centralized level. NDMA responded
to the emergency requirements and initiated procurement process followed by
distribution of Covid-19 related procured items.
The Federal Government released funds to the tune of Rs 33,248 million to
National Disaster Management Authority (NDMA) for procurement of Covid-19
related items. NDMA expended an amount of Rs 22,823 million on procurement of
Covid-19 related items till 30th June, 2020.
Budget and Expenditure for the FY 2019-20
(Rs in Million)
Sr. No. Description Funds Released (Rs.) Expenditure (Rs)
1 NIDA- NDMF 33,248 22,823
Significant issues
NDMA was the main coordinating agency for relief activities in the country.
NDMA was also assigned procurement of equipment, medicines and goods
required during the covid-19 pandemic. The audit of expenditure incurred by
NDMA was conducted with a view to highlight important issues related to
16
compliance with rules & regulations, proprietary and probity of administrative
decisions. During the course of audit, a number of instance of mis-procurements,
weak contract management, delays in delivery of procured items, improper storage
management etc. were observed, which have been detailed in the key audit
observations.
17
2.1 Key audit observations: Lack of Preparedness
2.1.1 Inaction on part of NDMA to review and update the ‘National Plan’ on
an annual basis as required under National Disaster Management Act,
2010
Section 10 of National Disaster Management Act, 2010 requires a plan to be drawn
for disaster management for the whole country to be called the ‘National Plan’.
Further, Section 10 (4) of the Act provides that the National Plan shall be reviewed
and updated annually by National Disaster Management Authority.
During audit of Covid-19 expenditure incurred by NDMA, it was observed that the
Authority had not reviewed and updated the National Plan on an annual basis as
required under the Act. NDMA was initially supported by international
development partner in establishing a long-term plan for disaster management for
the whole country termed as National Plan and it was the responsibility of NDMA
to review and update the National Plan for want of new developments and
emerging situations in the country.
Audit is of the view that inaction on part of NDMA to review and update the
National Plan led to a stalemate situation in the planning process of the Authority.
The measures to be taken for prevention of disasters and mitigation of their effects
could not be brought in conformity with the changing needs and requirements and
the incremental learning to deal with different disasters could neither be
documented nor could it form a basis to build upon a future strategy.
Audit is also of the view that had the National Plan been reviewed and updated
annually, the level of preparedness of NDMA to deal with Covid-19 pandemic
would have been comparatively better and the Authority would have been more
equipped to act as a body responsible for implementing, coordinating and
monitoring the disaster management related to Covid-19 pandemic.
Response to audit observation
The management of NDMA maintained that as per provisions of NDM Act 2010
and the recommendation made in the National DRR Policy, NDMA formulated a
prospective ten years ‘National Disaster Management Plan’ (NDMP 2012 - 22) to
manage the complete spectrum of disasters and to steer the institutional and
technical direction of disaster risk management in Pakistan. This is a ten years plan
which is valid till 2022. National Disaster Management Commission (NDMC),
headed by the Prime Minister, accorded final approval of the Plan in its meeting
held on 21st February 2013. The NDMP has a total investment cost of USD 2040
18
million over a period of ten years. NDMA has made separate operational response
plans for various disasters. An overarching National Disaster Response Plan
(NDRP) has also been prepared which has recently been reviewed. The NDMP is
augmented by various policies, plans, Guidelines and SOPs which have been
prepared as a follow up to the main plan. Moreover, every year based on the
seasonal forecast, NDMA makes a Monsoon Contingency Plan which is
implemented upon during the monsoon season. The updated National Disaster
Management Plan’ (NDMP) as required under NDMA Act 2010 will be shared
with audit as soon as it is reviewed and updated by NDMA.
The management has accepted the audit observation.
In the DAC meeting held on 22nd February, 2020, the DAC decided that the para
stands till National plan is reviewed/ updated by NDMA and verified from Audit
authorities.
Recommendation
Audit recommends that the National Plan shall be reviewed and accordingly
updated at the earliest.
(PDP-1502, Covid-19)
19
2.2 Key audit observations: Procurements
2.2.1 Non-furnishing of contract agreements to NAB by NDMA as required
under the National Accountability Ordinance
Section 33-B of National Accountability Ordinance, 1999 provides that all
Ministries, Divisions and Attached Departments of the Federal Government, all
departments of Provincial and local governments, statutory corporations or
authorities established by the Federal Government or Provincial Government and
holders of public office shall furnish to NAB a copy of any contract, entered into
by such Ministries, Divisions and Attached Departments of the Federal
Government, all departments of Provincial Government or local government,
statutory corporations or authorities established by the Federal Government or
Provincial Government or such holder of public office on its behalf, as the case
may be, of the minimum monetary value of fifty million rupees or more, within
such time as is reasonably practicable from the date of signing such contract.
There were 55 contracts entered into by NDMA with suppliers and firms which
carried monetary value of Rs 50 million or more as detailed at Annex-II.
During Audit it was observed that NDMA had not furnished to NAB copies of the
said contracts. Audit is of the view that NDMA was required to submit copies of
all these agreements to NAB along with mandatory checklists as required under the
NAB Ordinance within a reasonable time. Inaction on part of NDMA despite lapse
of considerable time period is not only clearly against provisions of the NAO,
1999, but it has also led to disruption of a settled mechanism in place to ensure
transparency and openness in public procurements.
Moreover, it was also observed that the NDMA did not published the award of
contracts and evaluation of bids etc. in violation of Rule 47 of PPR Rules, 2014.
The management held that NDMA was acting in extreme emergency to fight
Covid-19 pandemic during unprecedented testing times ever faced by the world in
general and Pakistan in particular. Copy of all agreements over and above Rs 50
Million will be furnished to NAB in due course of time.
In the DAC meeting held on 22nd February, 2020, the DAC decided that Para
stands till the record pertaining to agreements having monetary value of Rs. 50
20
million or above are furnished to NAB in compliance of Section 33-B of the NAB
Ordinance.
Recommendation
Audit recommends that the contracts above Rs 50 million shall be furnished to
NAB at the earliest.
(PDP-1578 & 1603, Covid-19)
2.2.2 Non-transparent procurement of Covid-19 equipment from China

Rule-4 of Public Procurement Rules (PPRA), 2004 states that procuring agencies,
while engaging in procurements, shall ensure that the procurements are conducted
in a fair and transparent manner, the object of procurement brings value for money
to the agency and the procurement process is efficient and economical.
In the event of outbreak of Covid-19 pandemic, NDMA initiated procurement
process and started emergency procurements directly from China which included
biomedical equipment, testing kits and PPEs. As per the updated record provided
by NDMA, the total disbursements on account of procurements from China upto
30th June, 2020 amounted to USD 62,270,874. The procurements from China were
conducted in three (03) Phases.
During Audit a number of short comings were observed related to planning,
initiation and execution of procurements by NDMA in all the three phases. Details
are as under:
 Approval of National Disaster Management Authority was sought without
specifying any dates of initiation of cases and approval thereof.
 NDMA approached potential venders/bidders in China, however,
documentary evidence in this regard was neither available nor provided by
the Authority.
 As per the claim of NDMA a series of video-conferences were held
between, technical committee constituted at NDMA and committee
constituted by Pakistani Embassy in Beijing China with vendors, but no
minutes were recorded to support the events.
 The committees examined the specifications, bids, quotations, mode of
delivery and terms of payment but proper record of all these proceedings
was not maintained and in most cases documents were not available to
verify the proceedings of the procurement process.
 The minutes of the procurement committee were not signed by all the
members of the committee in all three phases of procurements from china.
21
 Neither any comparison was drawn nor comparative statements were
prepared.
The specific issues (alongwith objected amount) observed on account of
procurement from China are separately highlighted in para 2.2.4, 2.2.5, 2.3.2, 2.3.7
and 2.5.2.
The management held that NDMA had conducted the emergency procurements
under Section 32 of the NDMA Act, 2010, therefore, the codal formalities were
waived. As there is no breach of the rules, the subject procurement was conducted
through the Embassy of Islamic Republic of Pakistan, China and Chinese
Government provided a list of short listed firms or vendors for the sake of
emergency procurement. Therefore, there is no breach of the rules as all of the
procurements were made under the light of Section, 32 of the Act, 2010.
NDMA did not reply to the objections raised by audit comprehensively. Moreover,
complete evidence was not provided to address the shortcomings highlighted by
audit. Audit is also of the view that PPRA Rules are applicable on NDMA and the
same cannot be dispensed with under Section 32 of NDMA Act as claimed by the
management.
In the DAC meeting held on 22nd February, 2020, the DAC observed that the audit
authorities have highlighted the internal control weaknesses in the procurements
made by NDMA from China. However, it is a fact that NDMA being the lead
agency declared by the Prime Minister to equip the country with the covid-19
equipment, had to meet the national requirements as per the international norms /
mode/ dictates of international market forces and no loss to public money has been
inflicted by making the payments in USD. The DAC decided to place the matter
before the PAC for discussion and appropriate decision.
Recommendation
Audit recommends that NDMA shall strengthen the financial management
processes and internal controls. Besides, record as highlighted by audit shall be
updated and verified from audit authorities.
(PDP-1511, 1514 & 1518 Covid-19)
22
2.2.3 Mis-procurement on account of installation of Resource Management
System (RMS) by NDMA - Rs. 42.525 million
Rule 42 (d) (iii) of Public Procurement Rules (PPRA), 2004 provides that a
procuring agency may engage in negotiated tendering with one or more suppliers
or contractors with or without prior publication of a procurement notification. This
procedure shall only be used when for reasons of extreme urgency brought about
by events unforeseeable by the procuring agency, the time limits laid down for
open and limited bidding methods cannot be met. The circumstances invoked to
justify extreme urgency must not be attributable to the procuring agency provided
that any procuring agency desirous of using negotiated tendering as a method of
procurement shall record its reasons and justifications in writing for resorting to
negotiated tendering and shall place the same on record.
NDMA requested National Information Technology Board (NITB) for installation
of Resource Management System (RMS) for use at National Command &
Operation Center (NCOC) to have visibility of Covid-19 situation and healthcare
facilities available to deal the pandemic in the entire country. Accordingly, an
agreement to this effect was made between NDMA and NITB on 8th May, 2020.
An addendum to the said agreement was signed between NDMA and NITB on 18th
May 2020 for hiring services of third party. Thereafter, NITB awarded contract to
M/s DICE Analytics on quotation basis and payment was made to NITB by
NDMA.
Audit observed as under:
 Agreement between NITB and NDMA was unjustified as NITB was
lacking the capacity to execute the task.
 Addendum signed between NDMA and NITB for hiring services of a
private party was also not justified.
 The addendum was not got vetted/ cleared by the Ministry of Law despite
the fact that an exceptional arrangement for hiring the services of third
party by NITB was agreed upon between the two parties (NDMA and
NITB).
 In the event of the said arrangement arising due to a faulty agreement, a
private firm M/s DICE Analytics was awarded a contract worth Rs 42.525
million on quotation basis without open competition and competitive
bidding process.
 There was no justification of invoking Rule 42 (d) (iii) of PPR Rules, as
extreme urgency was not established at any stage. NDMA and NITB took
23
almost two months (March-May, 20202) to reach the decision that Rule
42(d)(iii) should be invoked to claim urgency. With so much time
available, there was no reason that open competitive bidding could not have
been made.
As per the decision of National Security Committee (NSC) meeting held on 13th
March 2020, NDMA was declared as lead operational agency to coordinate its
efforts for necessary implementation of preventive and curative actions. In
pursuance, Chairman NDMA under Section 32 of NDM Act, 2010 declared
emergency for procurement of life saving equipment/materials and other necessary
amenities. Meanwhile, it was agreed in the National Coordination Committee
(NCC) meeting that NITB shall develop a comprehensive Resource Management
System for use at National Command & Operation Center (NCOC).
NITB approached NDMA on 30th March 2020 to release Rs. 45 Million for Corona
Crises Management and Support. NITB was asked to share the draft agreement
with NDMA and the same was shared on 16th April 2020. Later on, with
deliberations and making certain amendments / Changes, finalized agreement was
signed between NITB and NDMA on 8th May 2020. After signing of agreement,
NITB informed NDMA that its request for utilization of funds has not been
approved by Ministry of Finance and due to urgency of the situation NITB has to
sublet the project to some other party without going for open tendering by invoking
Rule 42(d)(iii) of PPPRA Rules-2004. Owing to developing sensitivity of the
situation, NDMA signed an addendum with NITB on 18th May 2020 for hiring the
services of third party. Meanwhile, NITB completed its codal formalities under
PPRA Rule-2004 by asking quotation of three different companies and awarded
contract to the lowest bidders i.e. DICE Analytics. After finalizing the contract on
8th May 2020, if NITB had gone for open tendering it could have consumed more
time and resulted in further delay.
The reply of management cannot be accepted as agreement between NITB and
NDMA was not justified in the first place as NITB was lacking the capacity to
execute the task at its own and in the event of the said agreement and subsequent
complications arising due to the faulty arrangement, a private firm M/s DICE
Analytics was awarded a contract worth Rs 42.525 million on simple quotation
basis without competitive bidding, which resulted in loss to government.
Moreover, the management has accepted in its reply that the process started in
24
March, 2020 and agreement was signed in May, 2020, therefore no situation of
extreme urgency is established.
In the DAC meeting held on 22nd February, 2020, the DAC decided that the stance
of NDMA and the contention of Audit be placed before the PAC for an appropriate
decision.
Recommendation
Audit recommends that the matter shall be probed at administrative level for fixing
responsibility on account of loss to government.
2.2.4 Loss to public exchequer on account of purchase of ventilators at

higher rates - USD 994,000
Rule 4 of PPRA rules, 2004 provides that procuring agencies, while engaging in
procurements, shall ensure that the procurements are conducted in a fair and
transparent manner, the object of procurement brings value for money to the
agency and the procurement process is efficient and economical. Further, Rule 10
(i) of GFR provides states that every public officer is expected to exercise the same
vigilance in respect of expenditure incurred form public moneys as a person of
ordinary prudence would exercise in respect of expenditure of his own money.
Procurements related to Covid-19 were made in three (03) phases by the NDMA.
The ICU-Ventilator (SV-300) were procured by the Authority from China in
Phase-III of the procurement. ICU-Ventilator (SV-300) model was procured by
the Authority from two Chinese firms i.e. M/s Shenzhen Mindray Bio-Medical
(OEM) at the rate of USD 18,900/vent and M/s Sinopharm Fortune Way Company
(supplier firm) @ USD 26,000/vent.
During Audit it was observed that NDMA procured units of one and the same
ventilator at higher cost from M/s Sinopharm Fortune Way Company. The
difference in price per ventilator was USD 7,100. Procurement of same equipment
at the same time at a higher rate resulted into loss of USD 994,000 to the public
exchequer.
The management has held that NDMA procured 86 x SV300 Ventilators from
M/s Shenzhen Mindray Bio-Medical @ USD 18,900 per unit as per work order
No. Covid-19/32- China, dated 13.05.2020. As per agreement, delivery time of
said ventilators was 30th July, 2020 after receipt of prepayment or L/C or
confirmation of Payment i.e. 12 May 2020. The firm delivered 86 Ventilators vide
25
Air Way Bill No. 176-21929644 dated 08.08.2020. However, due to increased
emerging threat of Covid-19 and increasing number of Covid-19 patients in the
country viz a viz requirement of Ministry of Health, NDMA had to procure 991
Ventilators for Covid-19 Patients. The management also held that Sinopharam
Fortune International (Chinese State Owned Company) offered 140 x SV300
Ventilators @USD 26,000 with delivery date by end of June, 2020. Due to
increased demand of ventilators and their critical requirement in treating Covid-19
patient’s, prices of ventilators with immediate deliveries and delayed deliveries had
a lot of difference in price. Finally after negotiating with firm, agreement was
signed.
The reply of the management is not acceptable as no proper evidence was provided
in support of reply. The fact remains that both the vents were procured at the same
time in Phase III and administrative approval for procurement was granted on the
same note sheet. There was no gap between the procurements hence the claim of
NDMA is not justified.
In the DAC meeting held on 22nd February, 2020, it was discussed that the record
related to actual delivery dates of the ventilators provided by the two firms at
Beijing warehouse, China and shipment dates to Pakistan are essentially required
to ascertain the stance related to immediate and delayed deliveries towards
justification of purchase of ventilators from Sinopharam Fortune International at
higher rates. The DAC decided that necessary record may be updated by NDMA
and be produced to audit authorities for verification.
Recommendation
Audit recommends that matter needs to be examined thoroughly by NDMA duly
supported by documentary evidence so as to clearly establish the reasons and
justification for procurement of ventilators at higher rates.
2.2.5 Procurement of ventilators at higher rates without justification

- Rs 27.216 million
Rule 23 (1) of Public Procurement Rules (PPRA), 2004 states that procuring
agencies shall formulate precise and unambiguous bidding documents that shall be
made available to the bidders immediately after the publication of the invitation to
bid. Moreover, Rule 30 (1) provides that all bids shall be evaluated in accordance
with the evaluation criteria and other terms and conditions set forth in the
prescribed bidding documents.
26
NDMA floated a tender in National Daily Newspapers, PPRA and NDMA
websites for procurement of ICU ventilators (approx. 1000), Portable ventilators
(approx. 1000) and BIPAP/CPAP (approx. 2000). As per tender documents a
vendor providing rate other than Pak Rupee was not to be accepted. NDMA did not
mention the specifications of ventilators in bidding document. The work orders for
600 units were issued to M/s Fazaldin Trade Solicitor (FTS) International on
10.06.2020 and 11.06.2020.
During Audit it was observed that NDMA only processed the case for
BIPAP/CPAP. Due to vague specification 49 suppliers across country participated
in BIPAP/CPAP category of the tender and quoted different models of vents with
the prices ranging from Rs 150,300 to Rs 3,212,085. No firm qualified the basic
requirements of the tender and no detailed comparative analysis of ventilators was
made to actually compare the technical specifications of the ventilators.
The work was awarded to M/s FTS (second lowest), despite the fact that M/s Noha
was the first lowest bidder. Payment was made to M/s FTS for delivery of 600
units amounting to Rs 117,396,000 at the rate of Rs 195,660 per unit. The minutes
of technical/purchase committee dated 06.06.2020 were also not signed by
President Purchase Committee, moreover, the minutes are silent about the decision
and justification to award the work to M/s FTS Enterprises on higher rates.
The management stated that M/s Noha Enterprises refused to supply the ordered
quantity in NDMA warehouse located at Beijing Airport The supplier vide its letter
dated 15.06.2020 informed that the payment terms are in china and goods will be
delivered at the OEMs warehouse in Beijing only. On the other hand, M/s FTS
delivered 600 BIPAP ventilators in NDMA warehouse at Beijing Airport.
The reply of NDMA cannot be accepted as NDMA issued POs of 600 BIPAP
ventilators @ 195,660 to M/s FTS as well as to M/s Noha for 600 BIPAP
ventilators @ 150,300. NDMA is essentially required to produce evidence
indicating that M/s Noha was unable to deliver quantity over and above 600
ventilators. Moreover, M/s Noha did not refuse to supply the ventilators, rather it
had offered to delivers ventilators at factory warehouse instead of NDMA
warehouse as apparent from the Tender Evaluation Report. The evaluation report is
silent about the decision and justification to award the work to
M/s FTS Enterprises on higher rates.
In the DAC meeting held on 22nd February, 2020, the DAC decided that the matter
be referred to PAC for appropriate decision.
27
Recommendation
Audit recommends that matter needs to be probed by NDMA at administrative
level, besides recovery of over payment.
28
2.3 Key audit observations: Financial Management
2.3.1 Unauthorized retention and utilization of funds- USD 4 Million
Rule 10 (i) of GFR provides that every public officer is expected to exercise the
same vigilance in respect of expenditure incurred form public moneys as a person
of ordinary prudence would exercise in respect of expenditure of his own money.
Moreover, Rule 96 provides that it is contrary to the interest of the State that
money-should be spent hastily or in an ill-considered manner merely because it. is
available or that the lapse of a grant could be avoided. In the public interest, grants
that cannot be profitably utilized should be surrendered.
China donated USD 4.00 million for construction of 250 beds Isolation Hospital
and Infections Treatment Center (IHITC). NDMA assigned the construction task to
FWO which included construction of complexes and furniture/furnishing of patient
complex. Rs 600 million in two tranches were released to FWO as mobilization
advance.
During Audit it was observed that instead of utilizing the grant received from
China meant for construction of IHITC, the NDMA utilized the Covid-19 funds for
the construction of the hospital. Resultantly, the grant received from China is lying
unutilized with NDMA. In addition, the vouched accounts were also not obtained
against the mobilization advances paid to FWO.
The management held that USD 4.00 million donated by Chinese Government for
construction of hospital at Islamabad were deposited in Foreign account of NDMA
and still in balance. These will be utilized for management of any future disaster,
as per directions of Government of Pakistan and therefore no loss whatsoever has
been incurred to national exchequer.
Non-utilization of grant amounting to USD 4.00 million received from China for
construction of IHITC Hospital and retention of the same in NDMA’s USD Fund
account needs to be regularized.
In the DAC meeting held on 22nd February, 2020, the DAC decided that NDMA
shall take up the matter regarding non-utilization and retention of USD 4.00
million with the concerned Divisions.
29
Recommendation
Audit recommends that the matter shall be taken with EAD and Finance Division
at the earliest.
2.3.2 Overpayment to Chinese firm on account of procurement of ventilators

- USD 700,000
Rule 4 of Public Procurement Rules (PPRA), 2004 states that procuring agencies,
while engaging in procurements, shall ensure that the procurements are conducted
in a fair and transparent manner, the object of procurement brings value for money
to the agency and the procurement process is efficient and economical.
NDMA procured 80 ventilators of three different kinds from Sinopharm Fortune
International Trading Corporation China. The total price of 80 ventilators came to
USD 1,277,000. The Technical Procurement committee of NDMA and the NDM
Authority approved the procurement of ventilators along with their respective price
and quantity.
During Audit it was observed that the firm generated invoice of USD 1,977,000
instead of USD 1,277,000 and the claimed amount was paid in advance by NDMA
without confirmation of the total price approved. Total amount paid against the
invoice of the vendor amounted to USD 1,977,000, which was in excess of the
actual amount due i.e. USD 1,277,000. The overpayment made to the Chinese firm
led to excess payment of USD 700,000.
NDMA has taken up the matter vide email dated 11th August, 2020 with M/s
Sinopharm Fortune International Trading Corporation for re- imbursement of USD
700,000.00/- in the account of Embassy of Islamic of Republic of Pakistan Beijing,
China. Further, NDMA produced letter dated 19.02.2021 from HoC, Embassy of
Pakistan at China stating that the mission has approached M/s Sinopharm Fortune
International Trading Corp, Beijing for refund of USD 700,000, upon which the
funds will be transferred to NDMA’s account.
In the DAC meeting held on 22nd February, 2020, the DAC directed that the matter
may be pursued actively by NDMA for refund of USD 700,000. Para stands till
recovery of USD 700,000 and verification by the audit authorities.
30
Recommendation
Audit recommends that the amount shall be recovered from the firm at the earliest.
2.3.3 Non-recovery of freight charges - Rs. 8.117 million

GFR 12 provides that a Controlling officer must see not only that the total
expenditure is kept within the limits of the authorized appropriation but also that
the funds allotted to spending units are expended in the public interest and upon
objects for which the money was provided. In order 'to maintain a proper control,
he should arrange to be kept informed, not only of what has actually been spent
from an appropriation but also what commitments and liabilities have been and
will be incurred against it. He must be in a position to assume before Government
and the Public Accounts Committee, if necessary, complete responsibility for
departmental expenditure and to explain or justify any instance of excess or
financial irregularity.
NDMA air lifted medical equipment from China during the Covid-19 pandemic.
The procurement was made by NDMA through two sources, one from NDMA
contacted Original Equipment Manufacturer (OEM) in China and these
procurements were completed through Embassy of Pakistan, China. Secondly, the
suppliers were contacted in Pakistan with the condition to provide the medical
equipment in Embassy of Pakistan in China from OEM. In both cases the medical
equipment was stored at NDMA warehouse in China and subsequently NDMA
airlifted the equipment from warehouse China to Pakistan.
During Audit it was observed that NDMA paid freight charges of 20 items
procured by other entities from China which were airlifted by NDMA as detailed at
Annex-III. Record was not available regarding recovery of freight charges from
the concerned entities. Non-recovery of freight charges resulted in loss to NDMA
amounting to Rs, 8.117 million.
The management informed that the matter has already been taken up with
respective vendors/ departments/ entities to claim freight charges amounting to Rs.
8.117 million against the total weight of 8,117 kg @ 1,000 per kg.
31
In the DAC meeting held on 22nd February, 2020, it was decided that the Para
stands till the freight charges are claimed and realized from respective vendors/
departments/ entities.
Recommendation
The matter may be probed for fixing the responsibility on the person(s) at fault.
2.3.4 Expenditure incurred without obtaining sanction of competent

authority - Rs 290 million
Rule 9 of GFR states that as a general rule no authority may incur any expenditure
or enter into any liability involving expenditure from public funds until the
expenditure has been sanctioned by general or special orders of the President or by
an authority to which power has been duly delegated in this behalf and the
expenditure has been provided for in the authorized grants and appropriations for
the year.
NDMA transferred Public funds amounting to Rs 200 million for construction of
IHITC and Rs. 90 million for renovation of Haji Complex, Rawalpindi, provision
of quarantine facilities at Karachi and establishment of National Control Room to
FWO during the Covid-19 pandemic.
 The two Payments were released to FWO without obtaining approval and
sanction of the Competent Authority.
 Finance Wing, NDMA in a note dated 29.03.2020 stated the facts that
sanction letter, invoice, bank guarantee, performance guarantee, POs, tax
exemption and administrative and financial approval are not attached with
the claim. Despite these discrepancies NDMA paid Rs 290 million to FWO.
Payments were made in emergency on the directions of Chairman, NDMA being
Principal Accounting Officer (Head of National Authority) for immediate
renovation of Haji Complex, Rawalpindi, and quarantine facilities, Karachi and
National Control Room to cope with the emergent activities of Covid-19.
Resultantly, Pakistan came in position to control the Covid-19, otherwise the
situation may have been different. Approval of NDM Authority was obtained
subsequently.
32
The reply of management cannot be accepted as payment out of National Disaster
Management Fund (NDMF) amounting to Rs. 290 million made without the
approval and sanction of NDM Authority was irregular.
In the DAC meeting held on 22nd February, 2020, the DAC directed that the
irregularity regarding expenditure without prior approval may be got regularized
from relevant fora.
Recommendation
Audit recommends that the irregularity may be got regularized from Finance
Division at the earliest.
2.3.5 Non adjustment of advances - Rs 690 million

As per GFR 213 (5) ‘Advances made for public expenditure will be held under
objection until a detailed account duly supported by vouchers is furnished in
adjustment of them’.
NDMA awarded construction of 250 beds Isolation Hospital and Infections
Treatment Center (IHITC) at Islamabad to FWO at a total cost of Rs. 980 million.
NDMA made advance payments to FWO amounting to Rs 600 million in two
tranches as mobilization advance till the close of FY 2019-20. Similarly, an
amount of Rs 90 million was released to FWO for renovation of Haji Complex,
Rawalpindi, provision of quarantine facilities at Karachi and establishment of
National Control Room during the financial year.
 Vouched account/payment vouchers were not obtained from FWO
 NDMA has not adjusted the advance payments released to FWO upto
30.06.2020.
Audit holds that non-obtaining of vouched account from FWO and non-adjustment
of advances is in contravention to the principles laid down in General Financial
Rules.
NDMA has not furnished specific reply to the audit observation.
In the DAC meeting held on 22nd February, 2020, the DAC directed that the claims
and payments vouchers against the work done may be obtained from FWO, the
33
same be got verified from technical team of NDMA and adjusted accordingly
against the total payment released to FWO.
Recommendation
Audit recommends that the claims and payments vouchers against the work done
may be obtained from FWO and the same be got verified from technical team of
NDMA and adjusted accordingly against the total payment released to FWO.
2.3.6 Unauthorized Payment of Rs 4.00 million and non-recovery thereof

According to Rule 10 (i) of GFR Vol-I, every public officer is expected to exercise
the same vigilance in respect of expenditure incurred from public moneys, as a
person of ordinary prudence would exercise in respect of expenditure of his own
money. Further Rule 11 provides that each head of a Department is responsible for
enforcing financial order and strict economy at every step. He is responsible for
observance of all relevant financial rules and regulations both by his own office
and by subordinate disbursing officers.
DDMA Islamabad rejected the claim of Naqi Motors vide note sheet dated
11.04.2020 on account of payment of transport charges of passenger. During
scrutiny of bank statement, it was however, observed that Rs 4.00 million was
drawn from the bank on 20.04.2020 despite the fact that the claim of the vendor
was not admitted.
Audit holds that payment to vendor without approval of authority and without any
supporting documents was irregular and indicates weak internal controls.
The matter was pointed out to management on 19.08.2020, but no reply was given.
No DAC meeting was arranged till finalization of this report despite requests from
the office of Directorate General Audit (Climate Change & Environment) on
02.12.2020, 06.11.2020, and 23.09.2020.
Recommendation
Audit recommends immediate recovery of Government money besides fixing of
responsibility against the person(s) at fault under intimation to audit.
(PDP-1430, DDMA Islamabad)
34
2.3.7 Non-production of record
Section 14 (3) of the Auditor-General’s (Functions, Powers and Terms and
Conditions of Service) Ordinance, 2001 provides that any person or authority
hindering the auditorial functions of the Auditor-General of Pakistan regarding
inspection of accounts shall be subject to disciplinary action under relevant
Efficiency and Discipline Rules, applicable to such person.
During the course of audit of NDMA by the Auditor General of Pakistan, various
auditable record was requisitioned from NDMA management. A considerable
number of record and allied documents were not produced for audit scrutiny
despite repeated written and verbal requests. Detail of record and allied documents
which was not provided by NDMA management is at Annex-IV.
NDMA has been very cooperative with the Audit Team and facilitated provision of
all record. The Team had access to all officers/ offices at all times. Only once
during the entire period Member (Admin) received a request from the DG (Audit)
to facilitate the team in availability of record. Upon receiving the request the
concerned Member himself went to the Team and asked about specific record that
is not being provided to the team. The Team had general complaint which was
satisfied. It is further being clarified that Audit party initiated their work right at
the peak of Covid-19 in Pakistan. NDMA officers were at the same time managing
the pandemic and doing procurements also. Therefore, sometimes files were under
process and under submission for official business, therefore, only during such
times certain record could not be provided. NDMA never intended to hinder the
business of audit team because NDMA itself had requested to undertake Audit and
was keen to ensure transparency of its procurement process.
In the DAC meeting held on 22nd February, 2020, the DAC directed that the
complete record may be arranged by NDMA and produced to audit authorities
during next audit for examination. Para shall stand till compliance by NDMA.
Recommendation
Audit recommends that NDMA shall arrange and provide the requisitioned record
at the earliest.
35
2.4 Key audit observations: Non-Realization of Government
Revenues
2.4.1 Loss to Government due to non-imposition of stamp duty
- Rs. 48.65 million
Section 22(A)(b) of Schedule-I of Stamp Act 1899 has levied the stamp duty on
the contracts entered into for procurement of stores and materials by a contractor
with government agencies or organizations set up or controlled by the provincial
government at the rate of 25 paisa for every one hundred rupees or part thereof of
the amount of contract.
NDMA entered into contracts and issued work orders for procurement of goods
and services in connection with Covid-19 related procurement to multiple suppliers
during the Financial Year 2019-20 amounting to Rs 19.46 billion.
During Audit it was observed that duty levied under Stamp Act was not recovered
and resultantly the government sustained a loss of Rs 48.65 million at the rate of
25 paisa for every one hundred rupees or part thereof of the amount of contract.
Non-imposition and non-recovery of stamp duty as required under the Stamp Act
was not only violation of the Act, but it also resulted in loss to government
revenues.
During emergency procurement u/s 32 NDM Act and Rule 42(c) of PPRA Rules,
2004, levying of stamp duty was not possible since the agreements were entered
into force on white paper instead of stamp paper as post offices were closed during
that time. Therefore Section 22(A)(b) of Schedule-I of Stamp Act 1899 was not
applicable. Moreover, obtaining of stamp duty from vendors would have hindered
smooth supply chain which was established by NDMA for Covid-19 operation. In
addition to that this would have put local vendor in difficulty and put cost in
addition to the actual price and would favor the foreign vendor in comparison to
the local vendors.
The stance of the management cannot be accepted as NDMA was required to
impose stamp duty as required under Stamp Act 1899, as the same was not waived
off by the government during emergency.
may be referred to PAC for discussion and appropriate decision.
36
Recommendation
Audit recommends that recovery shall be made besides improving financial
management in the Authority.
2.4.2 Non-deduction of General Sales Tax on goods and services

- Rs 328.903 million
Para-2 of Sales Tax Special Procedure (Withholding) Rules, 2007 provides that “a
withholding agent shall deduct an amount equal to one fifth of the total Sales tax
shown in the Sales Tax Invoices”.
NDMA procured various Covid-19 related items from different supplier firms. As
per Sales Tax Special Procedure (Withholding) Rules 2007, NDMA being
withholding agent was required to deduct GST on supplies amounting to Rs
1,938.426 million, while making the payments.
During Audit it was observed that NDMA had not deducted GST from the bills of
suppliers which were not exempt from GST as per S.R.O. No. 237(I)/2020 dated
20.03.2020. NDMA was required to withhold the GST at the specified rates.
Resultantly, the government sustained loss in tax revenues amounting to Rs
328.903 million.
FBR issued S.R.O. 237(i)/2020 dated 20.03.2020 and subsequent SROs for
exemption of GST at the time of import on 61 items for a period of three months
and later on for 91 items which continued for nine months. NDMA took up the
matter with FBR to enhance exemption to the local vendors providing similar local
items. However, till 30 June, 2020, no reply was received from FBR, therefore,
Purchase Orders (POs) were issued exclusive of GST. During the CFY 2020-21,
FBR clarified that there is no GST exemption on any items other than imported
items. Thereafter, NDMA started issuance of POs inclusive of GST. The
outstanding amount of GST as pointed out by audit is liability of NDMA, as
neither 1/5th was withheld by NDMA nor 4/5th deposited by vendors. NDMA will
work out the amount and will deposit the whole amount of GST into Government
treasury.
The management has accepted the audit observation. Moreover, NDMA also
produced a statement along with 84 invoices indicating GST of
Rs. 328.903 million as outstanding against total payment to vendors for Rs.
1,938.426 million as detailed at Annex-V.
37
In the DAC meeting held on 22nd February, 2020, the DAC decided that NDMA
will work out the entire amount of GST and deposit the same into government
treasury and get it verified from audit authorities.
Recommendation
Audit recommends that GST may be recovered from suppliers at the earliest and
deposited into government treasury and record be verified from audit authorities.
38
2.5 Key audit observations: Contract Management
2.5.1 Weak Contract Management by NDMA
According to GFR 19, the general principles have been laid down for the guidance
of the authorities which have to enter into contracts or agreements involving
expenditure from public funds. Further, Rule-4 of Public Procurement Rules
(PPRA), 2004 states that procuring agencies, while engaging in procurements,
shall ensure that the procurements are conducted in a fair and transparent manner,
the object of procurement brings value for money to the agency and the
procurement process is efficient and economical.
NDMA was required to follow the laid down general principles while entering into
contracts and agreements with supplier firms during procurements of Covid-19
related items like PPEs, Bio-medical equipment and testing kits.
During Audit it was observed as under:
 Contract agreements were not signed with the supplier firms on timely
basis in 220 cases.
 The signing of contract was treated as mere formality and the bills were
processed without signing of contract for final payments.
 Bills were processed without fulfilling the terms and conditions laid down
in the contract.
 Timelines of delivery in most cases were not observed despite the fact that
the procurements were required to be delivered on timely basis during the
emergency.
 Penalties were not imposed in 134 cases on the vendors despite late
delivery and partial supplies.
 Quality Certification Reports were not obtained in 214 cases as detailed at
Annex-VI.
 In 11 cases, the reports of private labs other than DESTO/ PCSIR were
accepted. While, in 4 cases the lab test reports issued by private labs as old
as one year were accepted.
 In most cases performance guarantee was not obtained from the vendors.
 Contracts are cancelled by NDMA without invoking the penal clause and
imposition of penalty.
39
Due to exceptional circumstances, the agreements were not signed on spot in some
cases. However, the same were signed at first available opportunity. Similarly, the
basic terms of the contract were adhered to in all cases and no payments were
made in cases where there were breaches of the terms of contract or non-delivery
of supplies. Further, due to peculiar circumstances, imposition of LD was not
justified.
The reply of management cannot be accepted as a number of pertinent issues
related to weak contract management of NDMA during Covid-19 procurements
have been raised in the para. These lapses point to the weak contract management
and loose internal controls in the Authority.
regarding non-obtaining of quality certification/ lab-test reports, non-obtaining of
performance guarantees and non-deduction of LD charges be referred to the PAC
for discussion and appropriate decision.
Recommendation
Audit recommends that NDMA shall strengthen the contract management
processes and internal controls. Besides, necessary record shall be updated and
verified from audit authorities.
2.5.2 Non-imposition of liquidated damages (LD) on Supplier firms

-Rs 2,649.135 million and USD 8.333 million
Clause 2-a of standard contract agreement provides that in case of unsatisfactory
services in any manner including quality and quantity and time line, NDMA
reserve the right to withhold the payment / refuse to accept the item / or even black
list the firm. Further, Clause 2-b provides that late delivery of goods will be subject
to penalty at 2% of the late goods value per day.
In pursuance of the above clauses of the contract agreements signed with supplier
firms, the NDMA was required to recover Liquidated damages (LD) charges from
the suppliers upon late delivery of items related to Covid-19 procurements.
During Audit it was observed that the LD was not recovered in 123 cases
amounting to Rs 2,649.135 million and 11 cases amounting to USD 8.333 million
as detailed at Annex-VII. The time was essence in procurement of goods during
emergencies and non-deduction of LD from the suppliers in contradiction to the
40
clauses laid down in contract agreements and purchase orders tantamount to undue
favor.
During lockdown and emergency situation in the month of March and April, 2020,
supplier firms were unable to deliver due to trouble in supply of raw materials and
non-availability of workforce, therefore, the Authority has taken a lenient view in
extension of delivery time. The LD charges were not imposed across the board and
the firms got waiver of LD as per Para 2(e) of agreement which states that
“Purchaser shall evaluate the situation and may at its sole discretion waive
off/extend the suppliers delivery time”.
The reply of the management cannot be accepted as at least in one case i.e. M/s
Afroze Traders, NDMA had deducted the LD charges, therefore the claim of
NDMA regarding across the board relaxation of LD charges cannot be accepted.
Further, in all these cases of supplies during emergency, time was of essence and
the required goods, medicines and biomedical equipment were not received in time
in most cases, thereby defeating the very purpose of emergency procurements.
Allowing a general and across the board relaxation to the suppliers, as claimed by
NDMA, was in contravention to the essential clause of the contract agreement
requiring imposition of LD charges on late deliveries.
may be referred to PAC for discussion and appropriate decision.
Recommendation
Audit recommends that LD may be worked out by NDMA and recovered from the
suppliers as per the terms and conditions of contract agreements/POs and recovery
be verified from audit authorities.
2.5.3 Irregular payment of advances to suppliers without proper secured

guarantees
As per the standard contract document of NDMA, advance payment to supplier
firm was to be released against A-rated bank guarantees.
During Covid-19 related procurements, the NDMA released advance payments up
to 80 % of the total contract amount against procurements of twenty-two (22) items
from various suppliers as detailed at Annex-VIII.
41
 NDMA paid advance payments to suppliers without obtaining bank
guarantees.
 NDMA also paid advances against guarantees of insurance companies
instead of bank guarantees.
 In some cases, guarantees by banks / insurance companies having rating
less than ‘A’ were accepted.
 In some cases, advances were paid to suppliers against crossed cheques.
Audit holds that the release of advances in contravention of the requirements of the
contract was irregular.
NDMA was constrained to remain lenient and was not in positions to enforce all its
terms particularly in payment of advances. The general principle during Covid-19
procurements was that the buyer would make 100% advance payment, otherwise it
would lose the supply of equipment. However, NDMA even under such
circumstances managed to get suppliers with minimum possible advances or no
advances where possible. The advances were extended whenever, it was extremely
crucial for the securing of contracts and that too against some security in the form
of Post-dated Cheques, Bank Guarantee or Insurance Guarantee etc. The success of
NDMA’s transactions and dealings could be gauged from the fact that not even in
a single case loss to public exchequer was caused because of extending advances.
Therefore, no undue favor was extended to any vendor.
The reply of the management cannot be accepted as majority of cases pointed out
in the audit observation are related to local vendors. The acceptance of bank/
insurance guarantees issued by less than ‘A’ rating institutions against the
advances was in contravention to the standard clauses of the contract/POs. In some
cases, the advances were released against cross-cheques only, which again was
contrary to the contact clause.
In the DAC meeting held on 22nd February, 2020, the DAC decided that the issues
of weak internal control highlighted in the para by the audit authorities and the
stance of NDMA be placed before PAC for discussion and appropriate decision.
Recommendation
Audit recommends that NDMA shall improve upon its overall financial
management as well as contract management, besides strengthening internal
controls so as to safeguard public interest.
42
2.6 Key audit observations: Warehouse Management and
Distribution
2.6.1 Issuance of Actemra and Bemsivir injection against the laid down SoP
During Covid-19 pandemic, the life saving injection were required to be
distributed to different provinces/ regions as per the respective shares laid down in
NDMA’s approved SoPs for ‘administration of national reserve of life saving
injections for Covid-19 patients in Pakistan’. Moreover, as per the SoPs, the
distribution of injections was declared as ‘auditable store’. The SoP also required
that the CNIC number, name, address and cell phone number of the patients and
other details shall be furnished by the hospitals to the NDMA.
NDMA issued 32 injection of Actemra (200 mg / 10 ml) to various entities.
Further, 2 injections of Actemra (200 mg / 10 ml) were issued to an unknown
entity on 17.06.2020 as per ledger record. 15 Injections Actemra (400 mg / 20 ml)
were issued to different hospitals. Besides, NDMA issued 452 Inj Bemsivir (100
mg) to an entity whose name was not mentioned in the ledger.
During Audit it was observed as under:
 Live saving injections were distributed without keeping in view the
respective shares of the provinces / regions as provided in the approved
SoP.
 Record of administration of injections (name of patients along with CNICs
etc.) was not available as required under the SoP.
Audit holds that NDMA was required to issue the item to various regions and
entities as per the shares approved in the SoP and maintain complete information in
respect of all patients to whom these injections were administered as required
under the policy.
Actemra injections were under trial and authorities were reluctant to receive the
injections. Further the injections were issued to the entities against their indent and
could not be issued on its own by NDMA to the entities who had not requested for
the same. All record pertaining to the names of patients along with CNIC were
available and mentioned with the issue vouchers except 400 injection issued to a
department for which the record will be provided shortly.
The reply of management cannot be accepted as audit authorities made a
comparison of issued injections vis-a vis the policy. In the light of comparison, the
43
Audit is of the view that there is a significant variation between the actual numbers
of issued injections (Actemra and Remdesvir) as compared to the laid down share
as detailed at Annex-IX. More importantly, the patient wise details produced by
NDMA was only against 32 injections of Actemra (200 mg), 15 injections Actemra
(400 mg) and 52 injections of Remdesvir, while the details of the rest of the
administered injections was not held with NDMA in contravention to the policy.
In the DAC meeting held on 22nd February, 2020, the management produced
patient-wise details / CNICs of the patients to whom injections were administered
alongwith a certificate from NDMA regarding the administration of injections to
the paitents by a government department. The DAC decided that the matter
pointed out by Audit be placed before the PAC for an appropriate decision.
Recommendation
Audit recommends that NDMA shall properly look into and scrutinize the issue of
distribution of live saving injections. Moreover, complete patient wise details to
whom the injections were administered shall be maintained and got verified from
audit authorities.
(PDP-1597 & 1504, Covid-19)
2.6.2 Non-observance of standards related to storage of sensitive medical

items
As per GFR Rule (151), the head of an office or any other officer entrusted with
stores of any kind should take special care for arranging for their safe custody, for
keeping them in good and efficient condition and for protecting them from long,
damage or deterioration. Suitable accommodation should be provided more
particularly for valuable and combustible stores. He should maintain suitable
accounts and inventories and prepare correct returns in respect of the stores in his
charge with a view to preventing losses through theft, accident, fraud or otherwise
and to making it possible at any time to check the actual balances with the book
balances and the payment to suppliers, etc.
In compliance with the above requirements of GFR, the NDMA was required to
properly store the supplies related to Covid-19 with a view to prevent losses etc.
During the physical inspection of NDMA store/warehouse by the audit team on
06.08.2020, it was observed as under:
 No dedicated place was available for medicines like magnetic beads M,
Proteinase K etc. used for Covid-19 test. Suitable temperature for these
medicines was essentially required to be between 0 °C to 8 °C. These
44
medicines were lying in common store where average temperature was
greater than 38°C.
 Medicines and injections like Nucleic Acid Diagnostic Kit require strict
temperature range between -25°C to -35°C, however, one refrigerator had
temperature greater than -25°C.
 The average temperature for storage of Sansure Novel Coronavirus (2019-
nCov) Nucleic Acid Diagnostic Kit (PCR-Fluorescence Probing) was -15
°C to -25°C, whereas all the kits were preserved at -42 °C.
 Storage condition for Protonise K used in Covid-19 auto extraction kit was
4°C, but instead, the Protonise K was actually stored at -42 °C.
 Storage condition for Elution Buffer used in Covid-19 auto extraction kit
was 15 to 35 °C, but was actually stored at -42 °C.
 Similarly, VTMS needs storage in cold and dry place having temperature
between 0-8°C, however, all VTMS were placed in a common hall at a very
high temperature.
 During load-shedding the refrigerators had no backup from generators.
 Cartons of PPEs were found wet due to rain water entered in a tent and
found mire on the ground of tents.
 The drugs did not contain “Not for Sale” printing along with stamped logo
of NDMA.
 NDMA did not categorize the electro medical equipment in terms of model
number etc.
 The ice bags used to keep the medicines cold had completely melted, found
in liquid position and were lying out of cartons.
Three (03) backup generators were already installed at NDMA Warehouse to avoid
damage to costly stores. All freezers were kept at -18°C to -25°C. All items were
stored as per the storage requirements. On the day of inspection by audit team,
there were 12 fire Extinguishers available at the ware house. However, the
observation of audit authorities has been given due consideration and now there are
68x fire Extinguishers at I-11/4 warehouse in fully working condition. Moreover,
there are separate sheds for donation, procurement and medical equipment etc.
Cartons of Remdesivir / Bemsivir are placed in proper shed and there was no rain
water and seepage issue. Moreover, no complaint has been received till date
regarding inefficiency and non-effectiveness of any of testing kits / medicine.
45
The reply of management cannot be accepted as Audit authorities during physical
inspection had pointed out that NDMA was unable to safeguard the stocks and
observe due diligence required to store the medical equipment and drugs as per
their respective standards.
In the DAC meeting held on 22nd February, 2020, the DAC decided that the
observations of the audit team and the stance of NDMA may be placed before PAC
for discussion and appropriate decision.
Recommendation
Audit recommends that NDMA shall improve upon warehouse management and
strengthen internal controls in this regard.
(PDP-1594 & 1504, Covid-19)
46
2.7 Key audit observations: Wasteful Expenditure
2.7.1 Wasteful expenditure and resultant loss due to non-joining of medical
staff at IHITC
Federal Government Poly-Clinic Islamabad vide letter dated 18.06.2020 and
Ministry of National Health Services, Regulations and Coordination (NHSR&C)
vide letter dated 17.06.2020 allocated 61 doctors / paramedical staff / technician /
administrative staff for performing duty in Isolation Hospital and Infection
Treatment Center (IHITC).
During the Covid-19 pandemic, NDMA got constructed 250 beds Isolation
Hospital and Infection Treatment Center (IHITC) at Islamabad.
During Audit and visit of the audit team to the said facility, it was observed that the
deputed medical staff did not join their respective assignments at IHITC.
Resultantly, NDMA engaged Qutub Foundation for operationalization of the
hospital at an expense of Rs 50 million during the national emergency of Covid-19
pandemic. Non-joining of doctors / paramedical staff / technician / administrative
staff / staff in the hour of need during national emergency was unjustified and
more importantly non-compliance of the medical staff led to unnecessary
expenditure and loss to government.
It was the responsibility of Ministry of the NHSR&C to depute the doctors and due
to non-joining of doctors, NDMA had to engage Bin Qutab Foundation to run the
hospital. The matter of non-joining of doctors and para-medical staff has already
been forwarded to Ministry of NHSR&C for clarification.
Audit holds that although non-compliance was on part of medical staff and NDMA
had no role, however, the fact remains that the medical staff did not join the
assignment and non-compliance of the government orders resulted in loss to
government on account of salaries etc. of the doctors and paramedics staff
amounting to Rs. 10.52 million paid to Qutub Foundation by NDMA for running
the hospital.
In the DAC meeting held on 22nd February, 2020, the DAC observed that the
matter of non-joining of doctors/ para-medical staff has already been referred by
the NDMA to Ministry of NHSR&C for clarification. DAC decided that the M/o
NHSR&C being relevant and concerned agency shall proceed in the matter and fix
responsibility on the defaulting staff, after issuance of necessary directions by the
PAC, if deemed appropriate.
47
Recommendation
Audit recommends that necessary action may be taken against the concerned
medical staff for not joining the assigned duty resulting in loss to the government.
48
Chapter 3
AUDIT FINDINGS RELATING TO DISBURSEMENTS
MADE BY BISP
Section-I
Introduction:
Benazir Income Support Program (BISP) is a Federal Cash Transfer Social Safety
Net initiative of Government of Pakistan established in July 2018. Its long-term
objectives include meeting the targets set by Sustainable Development Goals
(SDGs) to eradicate extreme & chronic poverty and empowerment of women
through establishment of comprehensive social protection.
Ehsaas Emergency Cash Program was launched by the Prime Minister on April 1,
2020. BISP was assigned the task of disbursement of Cash Transfers to protect the
vulnerable in Pakistan. Initially, Rs. 144 billion Ehsaas Emergency Cash
programme was designed, for 12 million deserving families all over the country in
the context of the economic hardship being experienced by the vulnerable due to
the ongoing Covid-19 crisis under three different categories. Later, 0.5 million and
1.26 million beneficiaries were enrolled under Labour and Regular Category
respectively.
Enrollment of beneficiaries was made by adopting a hybrid approach i.e.,
registration of BISP existing beneficiaries for one-time extra Covid-19 payment of
Rs. 4,000 each and identification of new vulnerable through SMS service on
demand basis subject to filtering of applicants through data analytics parameters
approved by Federal Cabinet and BISP Board. Payments to beneficiaries were
made @ Rs 12,000 after biometric verification through more than 11,000 Points of
Sale (retail shops) of two partner banks.
Budget/ Expenditure for Covid-19 Activities:
The total allocated budget of BISP for Covid-19 for the FY 2019-20 was Rs.
136,377.32 million. An amount of Rs 42,228 million was re-appropriated from
Regular BISP Cash Transfer Program and an additional amount of Rs 94,149.32
million was released to BISP for relief of vulnerable families as Supplementary
Grant. The total allocated budget also includes Rs 15,500 million for daily wagers,
ADP loan No. 3923 of Rs 13,200 million and Rs 8,400 million provided by
Government of Punjab.
An amount of Rs 133,366.04 million was utilized during the FY 2019-20 and
13,162,695 beneficiaries were paid.
49
Major issues / Key findings:
A Payment to relatively better-off beneficiaries due to absence of clear
policy
Audit observed payments to relatively better-off beneficiaries due to
absence of any clear policy which need to be addressed before making any related
future payments. Such observations have not been included as separate paras in
Section-II of the Chapter. Detail is as under:
Description Number of Amount paid
beneficiaries (Rs in
paid million)
Payment to Program Pensioners and Insured persons 456,321 6,271.992
of EOBI and their spouses
Payment to the Active Income Tax Filers and their 27,681 332.172
spouses (having shown less than 50000 taxable
income per month in tax returns)
Total 1,692,665 21,108.12
B Issues of service delivery and payments to in-eligible beneficiaries
Key findings are as under:
i. Analysis of enrollment and payment data indicates that 1.32 million
enrolled beneficiaries have still not been paid due to many reasons like
beneficiaries did not receive SMS, thumb mismatch cases, beneficiary did
not know from where to receive amount, delay in transferring cases of dead
prime beneficiary to next of kin, campsites were found closed when visited
by beneficiaries, campsites were too far away, too much crowd at campsite
and beneficiaries no more interested to collect cash transfers etc.
ii. Analysis of available Government relevant databases revealed issues of
payment to ineligible beneficiaries like Govt. Servants, pensioners and their
spouses, to tax-payers having taxable income more than 50,000 per month
and to beneficiaries whom poverty scores were above the cut off scores
approved by Federal Cabinet and BISP Board, which needs proper
investigation.
iii. Through analyzing the identification of beneficiary data against other
relevant data base and payment data, Audit pointed out significant issues
regarding data problems. The data problems include profiling errors by
NADRA, non-updation of relevant databases and non-availability of timely
data resulting in release of Cash transfers to both spouses in the same
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family and payment to the beneficiaries in other categories which were
excluded by NADRA in category-III during profiling checks.
iv. Weak internal controls and absence of proper monitoring and
implementation mechanism resulted in withdrawals through fake biometric
and from out of province / district.
Overall Conclusion:
BISP has tried to approach all relevant/ available databases, to run different
profiling parameters approved by Federal Cabinet and BISP Board through
NADRA. However, there were some limitations like non-availability of data of
employees working in autonomous, semi-autonomous, attached departments of
Ministries, factories and private organizations. Moreover, there was delay in
sharing ownership of land and car digitized data of Punjab to NADRA, resulting in
payment to ineligible beneficiaries. Audit pointed out many incidences where
payments were made to ineligible beneficiaries due to wrong profiling run by
NADRA. The list of all non-qualified individuals has been reported to the BISP
administration for future blocking and recoveries of paid amount. BISP is still
trying to make payments to the remaining 1.32 million enrolled possible
beneficiaries till the finalization of the audit report.
The audit findings and paras have been finalized after incorporating management
responses, verification of record and proceedings of the DAC meetings held on
08.12.2020 and 01.03.2021. The minutes duly signed by the Directorate General
Audit were issued to the Secretary BISP/ PAO on 14.12.2020 for signatures.
However, despite lapse of considerable time, the signed minutes have not been
furnished by the PAO to the Directorate General Audit, till the finalization of this
report.
51
Section-II
3.1 Key Audit Findings: Service Delivery
3.1.1 Non-disbursement of Covid-19 Cash Transfers to 1.32 million

enrolled/registered beneficiaries
BISP was assigned the task of disbursement of cash transfer in the context of
economic hardships being experienced by the vulnerable due to the Covid-19.
Federal Cabinet approved four categories to provide Cash Transfers for a period of
four months.
Audit observed that a total number of 1,320,171 beneficiaries were enrolled for
payments by BISP under four Categories during the FY 2019-20. However, Cash
Transfers to 1,320,171 beneficiaries were not made till close of audit resulting in
non-utilization of Covid-19 grant to the extent of Rs 12,646.756 million. Detail is
as under:
Category Total Beneficiaries Total Beneficiaries Total Beneficiaries
enrolled paid unpaid
1 5,018,942 4,619,530 399,412
2 4,000,000 3,628,801 371,199
3 3,500,000 3,147,476 352,524
4 1,263,924 1,183,970 79,954
3A 700,000 582,918 117,082
Total 14,482,866 13,162,695 1,320,171
Response to the audit observation
BISP Management replied that SMS were sent to all eligible beneficiaries
repeatedly with the information to collect their payments. Extensive media
campaigns were also run by BISP from time to time. Moreover, data of
beneficiaries was also shared with BISP field offices and Provincial Governments
for mobilization at the local level. BISP field offices also adopted effective
communications strategies like mosque and holy places announcement in
coordination with local communities, broadcasting through FM Radios, telephone
calls etc.
There may be several reasons due to which these beneficiaries have not been able
to receive their funds. For two major known reasons i-e death cases and biometric
failures, BISP has designed and implemented Next of Kin Policy and Exception
Policy respectively.
52
It is however not possible to contact and trace remaining beneficiaries to know the
reason for not coming to the disbursement points to receive their payments.
However, a sample study is being carried out through BISP field offices. Report on
the same will be shared with the Audit in due time.
Both banks collectively had a balance of only around Rs. 2.2 billion as on
30.09.2020. It is also pertinent to mention that out of Rs. 2.2 billion, around
Rs. 1.4 billion were related to Category 3A which was funded by Government of
Punjab and around Rs. 113 million were related to LOC initiative leaving only
around Rs. 700 million for EECP categories funded by the Federal Government.
All undisbursed funds will be transferred in the Government Treasury and/or
returned to the Government of Punjab after closure of EECP on 15.12.2020.
DAC in its meetings held on 08.12.2020 and 01.03.2021 directed that efforts be
made for early payments to the possible beneficiaries, besides refund of excess
amount from banks, after proper reconciliation.
Recommendation
Audit recommends that status of payments to the remaining possible beneficiaries
be shared with Audit and challans duly verified from FTO showing amount
refunded, bank by bank (after reconciliation) may be produced to Audit.
(Para 1 of AIR on accounts of Covid-19 BISP Cash Transfers)
53
3.2 Key Audit Findings: Data Analytics-Payment to ineligible
beneficiaries
3.2.1 Irregular payment of Cash Transfers to Government servants

including pensioners and their spouses – Rs 1,840.43 million
One of the Profiling checks approved by Federal Cabinet and BISP board for both
regular and Covid-19 Cash transfers was to block Government employee (self and
spouse).
Audit observed that an amount of Rs 1,034.532 million and Rs 805.896 million
was released to 86,211 Govt. employees/ pensioners and to the spouses of 67,158
Govt. employees/ pensioners (from Grade 1 to 20 at the rate of Rs 12,000 each)
respectively, which is irregular and recoverable.
Audit is of the view that since the findings is based only on record of Federal and
Provincial Government employees made available to Audit, the number of cases
would have been increased if the employee’s information of MAG, semi-
autonomous bodies, self-accounting entities etc., was provided to Audit. Moreover,
the spouse findings were based only on spouse detail of 5.619 million beneficiaries
made available to audit, the number of cases would have been increased if spouse
information of all 15 million beneficiaries was provided to Audit.
BISP has taken initiative on its own to exclude all government servants receiving
benefits from BISP and requested all government/Semi-government, SOEs entities
etc. for sharing data of their employees. NADRA was entrusted with the task to run
profiling on the basis of received data to exclude government servants, not only in
Category 1, but across all the Categories under EECTP.
The data of above-mentioned employees was taken by Audit on their own which
was not earlier shared by CGA or any other agency with BISP, which could be the
main reason that above-mentioned government employees were included in the
programme. As per the approval of Cabinet and BISP Board, only employees in
service not pensioners were required to be excluded from the program. It is
pertinent to mention here that BISP has already written to all government, semi-
government, SOEs including Defence division, EOBI, and PTCL for sharing data
of their employees. With the help of latest employee’s data shared by audit, BISP
will not only recover the paid amount but also initiate legal proceeding against
these employees following the steps taken earlier.
54
It is pertinent to mention here that BISP has already written to all government,
semi-government, SOEs including Defence Division, EOBI, and PTCL for sharing
data of their employees. As far as NADRA is concerned, BISP has already
obtained the data of NADRA employees to run the profiling under EECTP.
Since recent data of serving government employees obtained by the audit was not
available with BISP at the time of processing EECTP, these government
employees benefited from the programme. As agreed in DAC, BISP has already
written letters to all concerned government departments for the recovery of amount
from these employees who benefited from EECTP and requested to initiate legal
proceedings.
The response of BISP is acceptable to the extent that letters have been written to
the respective Competent Authorities for recovery of amount. However, the para
will stand till recovery of the said amount from Government employees and policy
decision by competent authority regarding pensioners.
DAC in its meetings held on 08.12.2020 and 01.03.2021 directed to block Govt.
employees, pensioners and their dependents. Effect recovery from Govt.
employees and refer the cases of pensioners to Board for a policy decision so that
non-deserving beneficiaries be excluded.
Recommendation
Audit recommends updating BISP database by obtaining relevant data from CGA,
MAG, PTCL, NADRA, PIA, EOBI and other large autonomous bodies to
scrutinize the complete block and to cleanse non-deserving beneficiaries.
(Para 4 & 5 of AIR on accounts of Covid-19 BISP Cash Transfers)
3.2.2 Irregular payment of Covid-19 Cash Transfers to those beneficiaries

having filers status as per FBR record – Rs 16.164 million
One of the approved profiling checks for Emergency Cash Transfers was High
Income i.e., beneficiary or her spouse having monthly income of Rs 50,000 or
more as per their tax return.
Audit observed that a total number of 1347 beneficiaries (amount involved
Rs 16.164 million) were enrolled/ paid Cash Transfers who (or their spouses) were
High Income beneficiaries as per data shared by FBR with BISP. Thus the paid
amount stands irregular.
55
Management replied that during the emergency cash transfer, BISP had written the
letter to FBR for provision of filer data and upon receiving the same, used as a
profiling check on all further data processing. Since NADRA already processed
many records before receiving the FBR data which is also evident from the
correspondence with NADRA, some filers benefited from EECTP, due to late
sharing of data by FBR with NADRA.
The records highlighted by audit are those processed before receiving the data
from FBR. It is pertinent to mention here that BISP in that emergency situation
could not wait for receiving data from all the departments before initiating the
payments.
DAC in its meetings held on 08.12.2020 and 01.03.2021 directed BISP to provide
correspondence to the audit in chronological order with proof and block
beneficiaries. Moreover, FBR be approached for recovery if possible.
The BISP responded after DAC that approval of BISP Board (38th meeting) for
obtaining of taxpayer list was obtained on December 19, 2019. Letter to FBR/
Ministries/ Divisions were sent on 5th April, 2020, 28th April, 2020 and 2nd June
2020. Email from FBR with required data was received on 6th and 7th of April,
2020.
The management reply indicates that data was shared with NADRA before start of
payment so it was the responsibility of NADRA to block such beneficiaries.
Recommendation
Audit recommends that BISP shall get detailed particulars of such filers having
taxable income higher than Rs. 50,000 per month and prepare a comprehensive
case for FIA legal action against such individuals.
3.2.3 Withdrawal of Covid-19 cash grants from both BISP and Zakat by
same beneficiaries – Rs 318.660 million
Prime Minister of Pakistan launched the “Ehsaas” program on March 27, 2019.
One of the objectives of Ehsaas program is, “Creation of a one-window social
protection operation to assist beneficiaries of social protection and to reduce
duplication and abuse”.
Audit observed during scrutiny of record of Covid-19 Cash Transfers that, a total
number of 26555 beneficiaries of Punjab Province received Covid-19 cash grant of
56
Rs 12,000 and 9,000 from both BISP and Zakat Fund respectively, which is
irregular. Thus, an extra amount of Rs 318,660,000 was irregularly disbursed,
which is required to be recovered.
BISP Management replied during exit meeting that “it may be clarified that there is
no bar on recipient of beneficiary for Zakat or any other social welfare scheme to
receive Ehsaas Emergency Cash as per the design approved by the Cabinet and
BISP Board”.
The reply is not tenable as duplication of Covid-19 Cash Transfers by different
Poverty Alleviation Authorities should have been considered by BISP as per PM’s
Policy Statement on Ehsaas Program.
DAC in its meetings held on 08.12.2020 and 01.03.2021 decided to settle the
matter to the extent of BISP However, the matter may also be referred to PASS
Division for recovery through Zakat department.
Recommendation
Audit recommends that proper integration of data be carried out at PASS Division
level to avoid duplication of payments.
3.2.4 Wrong profiling of beneficiaries resulting in release of cash transfers to

both spouses – Rs 1,597.044 million
Federal Cabinet and BISP Board approved certain parameters to be applied on all
categories of beneficiaries during identification and selection of beneficiaries, one
of which was “One benefit per family will be provided”.
Audit requisitioned the detail of spouse of each beneficiary being accommodated
in Ehsaas Emergency Cash Package. A total number of 16,934,842 beneficiaries
were enrolled till finalization of this report, out of which only spouse CNICs of
5,221,906 was available/ provided to Audit by BISP. Scrutiny of 1/3rd available
spouse data revealed that in 133,087 families both spouses were accommodated
through release of Emergency Cash Package, which is irregular. An additional
amount of Rs 1,597,044,000 was released to such families, which is required to be
recovered
Audit is of the view that if spouse CNICs of remaining 70% families would have
been made available to audit, the number of cases may have been manifold.
Accordingly, NADRA has also been approached by DG Audit Social Safety Nets
57
directly vide letter No. 2225/DGA-SSN/AR-II/BISP-2019 dated 29th October,
2020 to provide spouse detail of all beneficiaries, which is still awaited.
As per agreed SOPs, NADRA was obligated to check and identify family linkages
and spouses. BISP database has no ability to identify family linkages. For the
purpose, BISP was depended on NADRA and they have certified that benefit was
not extended to both spouses as per their record except indicated above, whose
recovery has already been initiated as agreed in DAC.
The recovery is made from Category I regular beneficiaries by stopping the
payment during the recent tranche (Jul – Dec 2020). It was agreed that recovery
will be initiated from Category-I beneficiaries. BISP has made recovery from
2,763 beneficiaries of Category-I during July-Dec tranche. The remaining 2,434
numbers have already withdrawn the installment of July-Dec before initiating the
recovery. The amount from remaining 2,434 beneficiaries of Category-I will be
recovered from the subsequent quarterly tranche. The complete list of 5,197
beneficiaries is attached.
It is also pertinent to mention here that, NADRA's Citizen Database is a dynamic
database and it keeps on changing with every new record insertion/updation. There
is always a possibility that a CNIC rejected in one category may become eligible
for other category due to record updation and as per business rules of that category.
Also sending SMS CNIC number on 7000 now to NADRA service to verify name
with head of the family cannot be compared as the status during Covid-19 period.
As the profiling and linkages of husband and wife were completely responsibility
of NADRA, the Certificate for NADRA responsibilities mentioned in agreement is
attached.
All CNICs were shared with NADRA for analysis and below is summary based on
feedback received from NADRA:
58
BISP and NADRA Response No. of Remarks
CNICs
All records were examined in which there is no *125,536 Both husband and wife
direct family linkage as per NADRA record accommodate due to non-
were found (either one of the spouses have not availability of link in NADRA DB
updated their marital status with spouse details)
Regular beneficiaries of category-1 which were 5,197 Amount will be recovered from
not shared with NADRA for analytics during these beneficiaries in subsequent
EEC payments payments, with approval from
competent authority
Cases under investigation for thorough analysis 2,354 Overall 0.0139 % of total EEC
at BISP and NADRA end payments
*initially provided by NADRA for 144,461 beneficiaries against initial observation
The reply indicates that NADRA was assigned the job of identifying family
linkages but it did not perform its duty effectively. However, as far as non-
availability of link in NADRA is concerned, the list of 125,536 beneficiaries
(originally provided for 144,416 beneficiaries) of NADRA shared with audit by
BISP where “direct family linkages not found” as per NADRA is not completely
based on fact as the SMS service of NADRA (send CNIC number on 7000) shows
the direct family linkage as confirmed by Audit on sample basis.
DAC in its meetings held on 08.12.2020 and 01.03.2021 directed to recovery the
amount from Category-I beneficiaries and provide spouse identification data from
NADRA on sample basis in remaining cases to the audit.
Recommendation
Audit recommends proper updating of BISP database, besides fixing responsibility
for wrong profiling on NADRA. The relevant record by NADRA on sample basis
be provided to Audit.
3.2.5 Irregular payment of Cash Transfers to beneficiaries excluded by

NADRA during profiling checks – Rs 6,840.564 million
Federal Cabinet and BISP Board approved certain parameters to be applied on all
categories of beneficiaries during identification and selection of beneficiaries.
BISP partnered NADRA in providing their technological and data analysis
capabilities over the years.
Audit observed that NADRA has reported 570,047 cases to BISP in Category-III
excluded list on the basis of different profiling parameters, but payments were
59
generated against their names amounting to Rs 6,840,564,000 in other categories,
which is irregular. Summary is given below:
Reasons of exclusion Count Category wise Summary
Punjab block list (ownership of Cat-I=83,931, Cat-II=242,120,
326,153
agricultural land of 12 acres or more) Cat-IV=102
Cat-I=1,641, Cat-II=410, Cat-
Dup-family-member 242,360
IV=240,309
Cat-I=398, Cat-II=11, Cat-
Dup-family-member-cat3-hit 1,534
IV=1,145
Total 570,047
The minutes of 36th BISP Board Meeting and approved summary of the Cabinet
for the approval of “Punjab Blocked” was obtained on 19.12.2019 and 24.12.2019
respectively, was general to apply on regular beneficiaries. EEC due to Covid-19
working was started in April, 2020 and updated data collected from PITB was
shared with NADRA on 5th May, 2020 to include in the exclusion rules as Punjab
blocked data.
As per agreed SOPs, NADRA was obligated to check the duplication of family not
only for the spouses but also for unmarried children to ensure one benefit per
family. BISP has shared data of such families with NADRA with the request to
clarify the exact status from NADRA’s database. As per response received from
NADRA, Status (dup-family-member) having 242,360 records does not mean that
both the spouses got benefit. It was an interim status (internal NADRA status)
showing data of both spouses was received through portal and both CNICs are
clear from profiling. Any of the two spouses could be eligible as per the business
rules of the particular category. Keeping in view the aforementioned, NADRA
believes there is no irregularity in the records mentioned in this table.
Since Audit has also requested spouse data from NADRA, the observation may be
finalized and settled by completing the analysis on basis of data received from
NADRA.
Certificate regarding late provision of Punjab data by PITB is available for
verification.
As the profiling and such checks were completely responsibility of NADRA, the
certificate for NADRA responsibilities mentioned in agreement is attached.
The reply of the management shows that there was delay in sharing of data with
NADRA (i.e on 05.05.2020) after the approval from the Federal Cabinet on
23.12.2019 to exclude regular beneficiaries in Punjab who themselves or their
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spouses own more than 12 acres of agricultural land. Besides, there are more than
52,000 cases in Punjab blocked list where payment was made after 5th May, 2020
and 83,931 cases where payments were made to the regular beneficiaries (Cat-I).
Moreover, Date of request made to Punjab Information Technology Board (PITB)
by BISP for obtaining requisite data was not provided to Audit. As far as ‘duplicate
family member’ is concerned, the response of NADRA, that only one of the family
members as mentioned above in the table was made eligible and got benefited, is
not acceptable as the spouse details have not been shared with Audit. Moreover,
some cases were confirmed by Audit through sending CNIC number on 7000
(NADRA service to verify the name with head of the family) and it was revealed
that both members of the family benefited.
DAC in its meeting held on 08.12.2020 and 01.03.2021 directed to provide to audit
chronological date wise reply with evidences of profiling datasets received by
BISP and delivered to NADRA for profiling.
Recommendation
Audit recommends that data provided by PITB regarding block list may be
upgraded by BISP to exclude regular beneficiaries. Spouse data on sample basis
may be provided by NADRA to Audit. Moreover, responsibility on NADRA may
be fixed as NADRA was responsible to provide a clean list of beneficiaries to
BISP showing family linkage to avoid payments to both spouses, but NADRA
failed to fulfil its responsibility
3.2.6 Irregular payment made to beneficiaries having Poverty scores higher

than the approved eligibility thresholds – Rs 1,718.604 million
Federal Cabinet and BISP Board approved that higher eligibility threshold will be
used to identify families remaining within national poverty line.
Audit observed that Emergency Cash transfers amounting to Rs 1,718,604,000 was
released against 143,217 beneficiaries at the rate of Rs 12,000 each whose PMT
scores were above the higher eligibility threshold as per database of NSER 2019-
20 (latest survey). Either they were included on the basis of PTA lists or one of the
scores within the same survey database (NSER 2019-20) was higher than the
eligibility threshold, which is irregular. Summary is given below:
61
Filled with PTA list upto Either one score
Rs 500 avg. over last 6 within same survey
Description Total beneficiaries
months database was high
Cat-III Cat-IV Cat-III Cat-IV
Both Scores high 4,630 13,405 455 982 19,472
No PSC, NSER
25,764 95,535 421 2,025 123,745
high
Total 30,394 108,940 876 3,007 143,217
Management replied that as per the approval of BISP Board, quota was filled with
the help of PTA data and if records included through PTA data, then PMT of that
particular record will be irrelevant following the methodology that the
consumption of less than 100 Rs in last six months categorized as eligible.
Management further replied that it is very much possible that one CNIC surveyed
in multiple households and as per BISP approved Case Management manual, in
case of duplication HH with lower PMT will be given preference. BISP has used
the Telco consumption data received from PTA as an inclusion criterion following
the same analogy of using exclusion criteria (where PMT considered irrelevant)
with the objective to give an equal opportunity to both whose survey was not
carried out or one whose socio-economic status has changed over time. Certificate
is provided, to clarify the interpretation of Board Minutes regarding inclusion
criteria of PTA data of telephone consumption.
The reply is not tenable as eligible threshold used to identify the families
remaining within the national poverty line was the primary pre-requisite approved
by the Federal Cabinet. Moreover, the reply of the management that “the main
reason of using PTA telephone consumption data is to give an equal opportunity to
the affected families either not covered in the survey exercise of falling below the
poverty line after the survey” also indicates that the management has accepted the
audit observation. However, the reply regarding one PMT score within the same
survey database higher than the eligibility threshold is not acceptable as the
protocols mentioned in the CMS manual were not followed i.e., either one of the
entries was required to be ‘annulled’ by BISP management after identifying the
genuineness of both entries and verification from concerned individuals.
DAC in its meeting held on 08.12.2020 and 01.03.2021 directed that BISP policy
of accepting the lowest score within the same database be produced to audit.
Moreover, in cases of inclusion from PTA list having higher scores, matter be
referred to BISP Board for obtaining clear direction.
62
Recommendation
Audit recommends that the matter be referred to competent forum for clear policy
decision/ direction.
(Para 8 & 9 of AIR on accounts of Covid-19 BISP Cash Transfers)
3.2.7 Irregular payment made to Category-II beneficiaries having Poverty

scores higher than the approved eligibility threshold
– Rs 60.084 million
Federal Cabinet and BISP Board approved that higher eligibility threshold will be
used to identify these families remaining within national poverty line”.
Audit observed that an amount of Rs 60,084,000 was released against 5,007
beneficiaries of Category-II whose PMT scores were over the approved higher
eligibility threshold as per databases of NSER 2010-11 / 2019-20, which is
irregular. Summary is given below:
i. There are 71 cases where scores of both surveys (NSER 2019-20 and PSC
2010-11) were higher than eligibility threshold.
ii. There are 4,936 cases where new survey of the beneficiaries was not
carried out and their old PMT Scores (PSC-2010-11) were higher than
eligibility threshold.
i. BISP used criteria of ever married women to ensure one benefit per family
out of the Household data. BISP extracted the data of all ever married
women whose score was under the prescribed PMT score of category-II
and shared with NADRA to obtain the information of spouses as it was
decided that benefits will be disbursed through ever married men. Audit is
only extracting the PMT score against the CNIC of ever married women
and not accepting the methodology adopted by BISP for the selection of the
beneficiaries for category-II. It is clarified that PMT is calculated on HH
rather individual. BISP while processing Category II extracted all ever
married women from the database having PMT within the range of
Category II. BISP board after extraction the records of ever married women
decided to extend the benefits through male member of the family. (Board
decision is attached).
ii. As the interpretation of Board decision, attached is the Certificate from
Competent Authority, which states that BISP used criteria of ever married
women to ensure one benefit per family out of the Household data. BISP
63
extracted the data of all ever married women whose score was under the
prescribed PMT score of category-II and shared with NADRA to obtain the
information of spouses as it was decided that benefits will be disbursed
through ever married men.
iii. BISP has shared a complete trail of how data of ever married women
extracted and exchanged with NADRA for obtaining CNICs of spouses and
BISP shared PMT score of all ever married women with audit to verify that
PMT score of all beneficiaries are within the stipulated range of
category-II.
iv. It is pertinent to mention here that 2010 survey was a paper based survey
and there are multiple CNICs in BISP database exist in multiple HHs due to
which multiple PMT score were assigned against those CNICs. Audit is not
considering lower PMT against those CNICs despite of explanation during
DAC and description of case management manual that “in case of
duplication, family will be asked for the choice” and in this case family was
asked for their choice through 8171 SMS service and included in the
programme on the basis of their lowest PMT score.
v. In order to get the details of ever married male, BISP has forwarded the
data of ever married women having PMT within the range of Category II.
to NADRA on 2nd April, 2020 (Email reference attached) for extracting the
details of spouses.
vi. NADRA has forwarded the spouse on 4th April, 2020, details along with
CNIC through email.
vii. It is clarified here that audit has checked PMT against ever married men
received benefits. However, BISP following the definition of family
extracted the records for category II on the basis of female. It is very much
possible that one CNIC surveyed in multiple households and as per BISP
approved Case Management manual (attached) in case of duplication HH
with lower PMT will be given preference.
The reply indicates that the management has accepted the audit observation that
the scores of beneficiaries who had received the amount were higher than
eligibility threshold.
DAC in its meetings held on 08.12.2020 and 01.03.2021 decided to verify the
record from audit regarding revised reply of management.
The reply and data provided after DAC shows no change in the status of Para 7
(Sr. # i), as the PMT score are above than the cut off range of respective province.
However, the reply regarding extension of benefits to male member of family is
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not tenable as more than 20% beneficiaries pointed out are female member of
family. Moreover, as far as reply regarding the possibility of one CNIC surveyed in
multiple households is concerned, the response is not tenable as more than 78%
male beneficiaries have been surveyed only once in a single household as per
survey data provided by audit. Additionally, no where in Case Management
manual, it has mentioned that in case of survey conducted in more than one HH,
the HH with lower PMT will be given preference.
Recommendation
Audit recommends that a clear policy decision may be provided to Audit showing
that, if the applied beneficiary’s (ever married women) PMT score is within the
eligible threshold then the higher PMT Score of her spouse which was required to
be paid on behalf of her will be ignored. Moreover, if PMT score of one
beneficiary’ exists in multiple Households due to which multiple PMT scores were
assigned against those CNICs, then the lowest score be considered for inclusion in
EECP.
65
3.3 Key Audit Findings: Monitoring and Implementation
3.3.1 Unauthentic withdrawals of Covid-19 Cash Transfers out of districts/

province - Rs 12,828.600 million
As per standard SOP’s of BISP, Auto/ out of district withdrawal is a serious issue
as experienced in the previous tranches. The field offices were required to be
vigilant and take up such cases with a focal person of the banks and FIA, with copy
to BISP HQs on top priority basis with complete detail, so that the POS agents be
got black listed, criminal cases be registered against them and affected
beneficiaries compensated.
Audit observed that in Categories 1-4, withdrawals of Emergency Cash Transfers
were shown from out of province/ districts. 2,048 POS agents (operated in Quetta,
Lasbella, Thatta, Jamshoro, Hyderabad, Khanewal etc.,) were involved in heavy
out of districts withdrawals of Covid-19 Cash Transfers amounting to Rs
12,828,600,000, ranging from beneficiaries belonging to 20-91 districts, which
needs proper investigation.
BISP management replied that out of 2,048 agents, complaints against 109 POS
agents were received and their cases have been referred to FIA, while no complaint
has been received against other agents that mean that the beneficiaries have
received their payments. FIA has furnished its two preliminary reports highlighting
certain system issues and giving recommendations. These reports have been shared
with the banks and Banking Consultant is also in touch with the banks for ensuring
the technical developments as well. Moreover, FIA has also initiated inquiry
proceedings against the involved agents and BISP Divisional Directors are
coordinating with the FIA teams at local level and providing relevant record to the
FIA.FIA’s final report will also be shared with the audit as and when it is received.
DAC in its meetings held on 08.12.2020 and 01.03.2021 directed that POS
verification be carried out on sample basis and report be shared with audit within
one week.
The BISP replied in follow up meeting, after DAC that a sample representative
field verification study has been carried out and report will be shared with audit.
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Recommendation
Audit recommends that the matter may be inquired and amount of fake biometrics
be recovered besides taking strict action against the responsible individuals.
3.3.2 Withdrawl of payments through fake biometrics from the accounts of

dead prime – Rs 1.680 million
As per Next of Kin policy approved by BISP Board, cases of the ‘Next of Kin’ of
deceased prime beneficiaries were required to be processed by the respective ADs
of Tehsil Offices of BISP.
Audit observed during scrutiny of record of BISP approved death cases (for
transferring the amount to next of kin as per death policy), that cash transfers of
140 dead prime beneficiaries amounting to Rs 1,680,000 was fraudulently
withdrawn by different POS agents from the accounts of dead prime beneficiary.
BISP management replied that 05 cases pertain to fraudulent auto withdrawals
which have been taken up with the Bank and FIA for investigation and 02 cases are
untraceable. However, response regarding remaining cases is still awaited.
DAC in its meetings held on 08.12.2020 and 01.03.2021 directed that remaining
data of dead beneficiaries and report of FIA be shared with audit. Moreover,
directions be issued to concerned for stoppage of such irregularity in future.
The next of kin data provided after DAC was not complete. There were 235
missing entries / tracking IDs which was provided to the BISP management.
Moreover, the cases of dead beneficiaries’ withdrawals were increased to 140 on
the basis of revised data received.
Recommendation
Audit recommends recovery of amount of fake biometric, besides strict action shall
be taken against the responsible individuals.
67
Chapter 4
AUDIT FINDINGS RELATING TO EXPENDITURE BY
OTHER FEDERAL GOVERNMENT DEPARTMENTS
Introduction
Ministry of Health and administration of the Federal Capital working under the
Ministry of Interior incurred expenditure relating to Covid-19 which falls under the
jurisdiction of Directorate General Audit (Federal Government). The expenditure
incurred by these entities till 30th June, 2020 is tabulated below:-
(Rupees in million)
Ministry Formation Funds received Expenditure Savings
Central Health 63.00 52.51 10.49
Establishment
Health Expanded 1,328.815* 1,328.815 0.00
Programme on
Immunization
Deputy 50.000 31.121 18.879
Interior Commissioner,
ICT Islamabad
Total 1,441.815 1,412.446 29.369
*The funds from Expanded Programme on Immunization were repurposed for Covid-19
Ministry of Health keeps an oversight on regulatory bodies for health services,
coordinates National and international activities in the field of public health, runs
population welfare programme and impart Training in all health-related fields. The
Central Health Establishment works to implement international health regulations
at point of entries in Pakistan by encountering internationally spread
communicable diseases of global impact through integrated surveillance and
preventive health measures.
Directorate General Audit (Federal Government) conducted the audit of
expenditure on Covid-19 related activities performed by the above organizations
with following significant audit observations:
68
4.1 Key audit observations: Lack of Preparedness
4.1.1 Non-Constitution of District Disaster Management Authority (DDMA)

Islamabad
Rule 13(1) and Rule 18(1) and (2) of NDM Act, 2010 provides for the constitution
and establishment of District Disaster Management Authority.
It was observed by Audt that all the functions of the DDMA were performed by the
Deputy Commissioner Islamabad alone and no ex-post facto approval as required
under Rule 19 of the NDM Act 2010 was obtained from District Authority.
The matter was pointed out to the management but no reply was received.
The PAO was requested to convene DAC meeting vide letter dated 19.01.2021 and
09.03.2021. No DAC meeting was convened till finalization of this report.
Recommendation
Audit recommends that observance of the provision of NDM Act, 2010 may be
ensured.
(Para No.15 DC-ICT)
69
4.2 Key audit observations: Procurement of Goods and Services
at Higher Rates
4.2.1 Loss due to procurement of personal protective equipment and other
items at higher rates – Rs.8.251 million
Federal Board of Revenue through its SRO No. 237(I)/2020 dated 20.03.2020
states that there shall be exemption, of the import and subsequent supply of the
PPE goods from whole of the sales tax for a period of three months starting from
the date of issuance of the notification.
The Directorate of Central Health Establishment (CHE), Islamabad made
procurements of personal protective equipment (PPE) at higher rates as compared
with procurements made by National Institute of Health (NIH) during the months
of February-April, 2020. Loss of Rs. 8.251 million had been occurred, details are
as under:
Per unit
Per unit
Bill rate
rate of Difference
S. No. Name of (inclusive
Date Item Units items of rate Loss
No. of Firm of GST)
procured per unit
CHE procured
by NIH
by CHE
Face Mask
Compulogic
N95 (Box
1 C-66 17.02.2020 Blue Area, 2,050 643.50 470.00 173.50 355,675
contain 20
Islamabad
masks)
2 Gloves 137,000 9.24 5.80 3.44 471,691
3 Tyrek Suit 1,720 2,925.00 2,300.00 625.00 1,075,000
Head
4 Shiga 35,200 5.85 3.50 2.35 82,720
Covers
C-67 19.02.2020 Traders,
Shoe
5 Rawalpindi 35,200 5.85 4.00 1.85 65,120
Covers
Face
6 137,000 11.70 10.00 1.70 232,900
Masks
Al-Hakeem
7 C-68 21.02.2020 Enterprises, Gown 1,360 1,170.00 507.00 663.00 901,680
Rawalpindi
8 Shiga Face Mask 25.74 10.00 15.74 4,722,000
C- 300,000
02.04.2020 Traders,
123 Disposable
9 Rawalpindi 100,000 9.24 5.80 3.44 344,300
Gloves
Total 8,251,086
Audit observed that the procurements of 09 items had been made at higher rates
causing loss of Rs 6,994,786. Moreover, the waived Sales tax amount of
Rs.1,256,300 was paid excessively to M/s. Shiga Traders, Rawalpindi (Sl. No.8
and 9 of the above table), thus a total loss of Rs 8,251,086 was caused to national
exchequer.
70
Management replied that comparison with NIH could not be made as the
procurements had been made at different times and from different vendors.
The reply was not accepted because the duration/period had been same and the
management did not conduct market survey. Even, the sales tax had been paid
which was otherwise exempted.
Recommendation
Audit recommends that responsibility may be fixed besides making loss good.
(Para No. 5 CHE)
71
4.3 Key audit observations: Non-Realization of Government
Revenues
4.3.1 Non-deduction of Income Tax from payments of Risk Allowance.
Rs.10.147 million
During Certification Audit of Manuscripts of Appropriation Accounts and
Financial Statements of Federal Government for the year 2019-20, it was noted
that AGPR allowed DDO payment on account of Risk allowance to 483 employees
of Federal Government Poly Clinic Hospital amounting to Rs.85,727,282 vide
cheque No.7855943 dated 27.06.2020.
Audit observed that the AGPR deducted only Rs.1,714,546 by applying 2% tax
rate on the whole amount of the bill. Actual income tax worked as per the
applicable tax rate on the individual payments is Rs.11,862,168. This resulted in
less Tax deduction of Rs.10,147,622.
Audit is of the view that negligence resulted in overpayment to the individuals and
loss to the public exchequer amounting to Rs.10.148 million.
Recommendation
Audit recommends to probe the matter to improve the system of financial
management and tax shall be deducted at the rate specified in Income Tax
Ordinance, 2001.
(Para No.15 FGPCH)
4.3.2 Non-deduction of taxes from the firms – Rs 2.971million

Office of the Deputy Commissioner ICT Islamabad incurred expenditure of
Rs 9.090 million on payment of car rent for transporting passengers from Airport
to Hotels and for Paramedic staff, Rs 2.591 million on food items for quarantine
centers and Rs. 8.658 million on account of hiring of hotels for establishment of
quarantine centers for passengers of inbound international flights to Pakistan
during financial year 2019-20 out of Covid-19 funds.
72
i. Payments were made to the firms without deduction of withholding
tax amounting to Rs. 1.063 million (Rs 0.545 million+ Rs. 0.518
million) and confirmation of status of Active Tax Payers.
ii. Neither sales tax invoices of Rs. 1.648 million (Rs. 1.454 for hiring
of vehicles and Rs. 0.194 for purchase of food items) were obtained
nor paid by the firms into Government account.
iii. No voucher/acknowledgement was available on record in support of
payment of Rs.350,000 made vide cheque No. 77907058 dated
23.04.2020.
iv. Payment of Rs. 284,850 was made on photocopy of bill.
v. List of passenger / patients of the quarantine centers where Deputy
Commissioner ICT Islamabad supplied the food items was not
available on record.
vi. Income tax at the rate of 3% amounting to Rs. 0.259 million was not
deducted from total bills of Rs. 8,658,727/- paid to 27 hotels.
vii. No GST invoice was enclosed with hotel bills. The payment of GST
by the said hotels could not be verified by Audit.

The management replied that “the vehicles were hired for the Doctors and
paramedical staff for the visit of different quarantine centers on daily basis.
Further, the matter has been taken up with the firms for depositing laid down taxes.
After compliance the same will be submitted for the audit.
The reply is not convincing.
Recommendation
Audit recommends recovery of income tax/GST from the concerned firms and
deposited into government treasury.
(PDP No.28 DC-ICT)
73
4.4 Key audit observations: Contract Management
4.4.1 Non-delivery of Personal Protective Equipment by UNICEF

– Rs. 1,328.815 million
The Economic Affairs Division (EAD) vide O.M. No. 3(30)WB-III/17 dated
30.03.2020 informed that Government had decided to re-direct funds amounting to
USD 8.5 million from World Bank funded project titled “National Immunization
Support Program (NISP) to combat Covid-19.
Details of advance payments made to UNICEF for procurement protective
equipment (PPE) is as under:
Sl. Description USD in PKR in Remarks
No. million million
1. Credit IDA 5786-PK unspent funds 1.5 208.81 The management did not provide exact
already lying with UNICEF, were date of unspent balance lying with the
re-purposed (unspent of 2018-19) UNICEF.
2. Payment from Credit IDA 5786- 7.0 1,120.00 Expenditure was booked (with AGPR)
PK, through Withdrawal during financial year 2019-20 vide EPI
Application dated 15.07.2020 letter No.100(24-2) FMS/EPI/2017 dated
submitted to World Bank. 01.06.2020
Total 8.5 1,328.81
Audit observed that delivery of PPE had not been received from UNICEF till
finalization of this report.
Audit is of the view that due to non-delivery despite advance payment has deprived
the government from the benefit of items to be used as Personal Protective
Equipment.
The management replied that Ministry had been maintaining stock record, however
EPI management provided few copies of issuance of some PPE items.
The reply is not acceptable because the EPI had its own storage facilities/system
whereas the Ministry had neither storage facilities nor staff for the purpose. The
partial issuance slips were not reliable as no store/stock record had been made
available.
Recommendation
Audit recommends that adjustment of advance duly supported with deliveries
received and distributed may be provided.
(Para No.1 EPI)
74
4.5 Key audit observations: Financial Management
4.5.1 Non-Issuance of Economics stimulus package for Relief to Citizens
– Rs. 314 billion
The Management of Finance Division issued considerably less Supplementary
Grants from the PM stimulus package due to which Citizen of Pakistan could not
avail the complete benefit of the announced package resulting in suffering,
economic hardship and many private factories laying off their workers during
Covid-19 process. The details are tabulated below:
(Rupees in billion)
Supplementary Amount less
S Package as
Particular Grants issued. released
# announced by P.M
1 Relief to Daily Wage Workers 200 16 184
2 Relief to Vulnerable Families 150 145 05
&Panagah
3 Funding to Utility Stores 50 10 40
4 Power and Gas subsidy. 100 15 85

Management replied that since the pandemic is continuing, therefore relief
measures announced are required to be taken during the current financial year
2020-21. For this purpose, Federal Government decided to establish Special
Purpose Fund namely “Covid-19 Fund”out of the unutilized stimulus package in
terms of section 32 of Public Finance Management (PFM) Act 2019.
Management accepted the view point of audit and admitted its inability for non-
operationalization of special purpose fund namely Covid-19 fund for utilization of
unutilized Economic Stimulus Package.
The PAO was requested to convene DAC meeting vide letter dated 19.01.2021,
02.03.2021 and 09.03.2021. No DAC meeting was convened till finalization of this
report.
Recommendation
Audit recommends that strategic planning be improved for better financial
management.
(Para No.8 Finance Division)
4.5.2 Non-Surrender of un-utilized amount – Rs.15.428 million

Case No.255/13/2020 dated 14.04.2020 presented by Cabinet Division to ECC
dated 09.04.2020 at Sr. No.20 decided to provide Relief Package for Small and
75
Medium Enterprises (SMEs) for prepaid credit in Electricity Bills to Commercial
and Industrial consumers of the country.
As per decision of the ECC, Power Division was required to surrender the un-
utilized pre-paid credit of allocations. Management of Finance Division
transferred/released the fund to Power Division under demand No.29. Detail is as
under:
Particulars Type of Grant Date Amount (Rs.)
Prime Minister’s Relief Package for Regular Supplementary 21.05.2020 7,700,000,000
Small & Medium Enterprises (SMEs) Grant
under Demand No.29 Technical 21.05.2020 14,000,000
Supplementary Grant
Technical 17.06.2020 14,000,000
Supplementary Grant
Technical 24.06.2020 7,700,000,000
Supplementary Grant
Total 15,428,000,000
Audit observed that un-utilized pre-paid credit or allocations was not surrendered
to Finance Division by Power Division which was against the ECC decision.
Recommendation
Audit recommends that matter be probed and in time surrender be ensured in future
as per decisions of the competent forum.
(Para No.7 Finance Division)
4.5.3 Non-surrender of un-utilized amount of Covid-19 funds–Rs. 18.879

million
Office of the Deputy Commissioner ICT received a sum of Rs. 50.000 million
from National Disaster Management Authority (NDMA) during financial year
2019-20 for incurring expenditure on Covid-19. As per NDMA letter the
expenditure was to be incurred on hotel charges, transportation of Covid patients
and food charges. Out of Rs. 50.000 million, Deputy Commissioner ICT incurred
an expenditure of Rs. 31.121 million upto 30.06.2020.
76
Audit observed that the unutilized amount of Rs. 18.879 million was lying in
Current Bank A/c No. 4010124944 being maintained in National Bank of Pakistan,
F-8 Markaz, Islamabad and not surrendered to the Government.
The management replied that an amount of Rs. 50,000,000 was received from
NDMA. The expenditure on Covid-19 is being made from this amount. After the
compilation of all outstanding bills, complete vouched account will be submitted to
NDMA and unspent balance will also be given to the NDMA through cheque. The
same will be done urgently.
The reply is not cogent.
Recommendation
Audit recommends that the entire unutilized amount may be deposited into
government treasury under intimation to Audit.
(Para No. 1 DC-ICT)
4.5.4 Irregular expenditure by DC Rawalpindi on hotel charges,

transportation and food items for passengers returning from abroad
from DC Islamabad Funds - Rs. 10.012 million
NDMA vide U.O. No. 2(5)/2019-20/NDMA/PT-III (Proc) dated 10.04.2020
released funds to DC Office, Islamabad for covering activities related to hiring of
hotels for quarantine, travelling charges for international passengers and provision
of food.
Office of the Deputy Commissioner Islamabad made advance payments of
Rs. 10.012 million to the Deputy Commissioner Rawalpindi out of Covid-19 funds
for incurring expenditure on hotel charges, transportation and food items for the
passengers returning from abroad.
Audit observed that the advance payment of Rs10.012 million were made by DC
Islamabad to DC Rawalpindi from the funds allocated by NDMA to be utilized in
Islamabad. Audit further observed that no detailed accounts duly supported by
vouchers were submitted by the Deputy Commissioner’s Office, Rawalpindi till 3rd
of August, 2020.
77
The management replied that “an amount of Rs.10.012 million was given to DC
office Rawalpindi on the request of DC office Rawalpindi for corona relief
expenditures. This office has already asked DC office Rawalpindi to furnish the
vouched account of funds. The efforts are being made to settle the issue”.
The reply is not acceptable as the amount was irregularly transferred to DC
Rawalpindi in violation of NDMA instructions.
Recommendation
Audit recommends that matter may be probed and either the amount be recovered
or its vouched accounts be obtained.
(Para No. 2 DC-ICT)
4.5.5 Irregular operation of bank account by single signatory

- Rs. 31.121 million
Para 4.2.9.6 of APPM provides that all cheques must be signed by two delegated
officers. The cheque signing officers should be independent of officers involved in
voucher certification, voucher authorisation and cheque preparation, unless in the
exceptional circumstances where the relevant DAO office is small, as approved by
the Accountant General.
Office of the Deputy Commissioner, ICT Islamabad was maintaining a Current A/c
No. 4010124944 with the National Bank of Pakistan, F-8 Markaz, Islamabad out of
which expenditure amounting to Rs. 31.121 million was incurred for Covid-19
funds with the signature of the Deputy Commissioner ICT being single signatory
of the account.
Audit observed that operating of bank account by the Deputy Commissioner ICT
being single signatory was irregular.
The management replied that the matter has been taken up with the bank for
adding 2nd signatory of an officer to operate the bank account situated in National
Bank of Pakistan titled as Deputy Commissioner’s office. The further
documentation/order will be furnished to audit for compliance.
The reply is not acceptable as no cosignatory was appointed.
78
Recommendation
Audit recommends to nominate co-signatory at the earliest to operate the said bank
account.
(Para No. 7 DC-ICT)
4.5.6 Non-Reconciliation of bank account - Rs 50.00 million

Para 5 d) of System of Financial Control and budgeting 2006 provides that the
Principal Accounting Officer is responsible for ensuring that the expenditure is not
incurred in excess of the budget allocation. He shall ensure that payments are
correctly classified under the appropriate heads of accounts and that departmental
accounts are regularly reconciled every month with the figures communicated by
the Controller General of Accounts (CGA)/Accountant General of Pakistan
Revenues (AGPR). He shall, in addition, keep himself well informed not only of
the actual expenditure but also of the liabilities, which have been incurred and
must ultimately be met. Any anticipated excesses and savings should be readjusted
by means of re-appropriation to the extent powers have been delegated to the
Principal Accounting Officer under the new procedure. Similarly, the Principal
Accounting Officer shall make sure that the accounts of receipts shall be
maintained properly and reconciled on monthly basis.
Office of the Deputy Commissioner, Islamabad received Rs 50.00 million on
account of disaster management and relief activity during the period 2019-20. The
amount was deposited in the bank A/c No. 4010124944 with the National Bank of
Pakistan, F-8 Markaz, Islamabad already operated by the DC Office and no
separate bank account was opened for Covid-19 funds.
Audit observed that out of total amount of Rs. 50.00 million an amount of Rs.
31,121,015 was drawn but no reconciliation of amount withdrawn and closing
balance available in the bank account as on 30.06.2020 was carried out with the
bank.

79
Recommendation
Audit recommends that the reconciliation may be carried out for Covid-19 funds
with the bank and copy of reconciliation statement provided to Audit for
verification.
(Para No. 6 DC-ICT)
4.5.7 Irregular payment of risk allowance by withdrawal of cash through

DDO -Rs. 401,850
During Certification Audit of Manuscripts of Appropriation Accounts and
Financial Statements of Federal Government for the year 2019-20, it was noted
that AGPR processed a claim on account of Risk Allowance to 483 employees of
Federal Government Poly Clinic Hospital amounting to Rs. 85,727,282 vide
cheque No.7855943 dated 27.06.2020.
Audit observed that the above-mentioned claim included two duplicate payments
at Sr No.1 and 2 and one payment at Sr. No. 3, whose personal No. did not existed
in AGPR Payroll data. Detail is as under:
Risk Remarks
Sr. Personal
Name Grade Designation Allowance
No. No.
(Rs)
1 Rukhsana Tabassum 50056903 19 Medical Officer 157,060 Double payment
2 Dr.Rabia Tabassum 50404601 17 Medical Officer 104,910 Double payment
Non-existent
3 Dr.Fozia Saeed 50405935 17 Medical Officer 139,880 Personal No.
Total 401,850
Audit is of the view that the said payment is irregular and reflects upon week
internal control and poor data credibility.
Recommendation
Audit recommends that matter needs to be probed and the responsibility be fixed
on the person(s) involved.
(Para No.16 FGPCH)
80
4.5.8 Irregular payments of cash money instead of crossed cheques to the
firms and individuals - Rs. 4.921 million
Office of the Deputy Commissioner ICT made payments of cash money amounting
to Rs. 4.921 million to different firms and individuals out of Covid-19 funds.
i. Payments were made to the firms and individuals in cash instead of
crossed cheques.
ii. Cash payment of Rs. 350,000 was made to M/s Madni Catering but
no bill and acknowledgement was available on record.
iii. Open cheques of Rs. 1.932 million were received by Mr. Gulsher,
ASI of Secretary Islamabad Transport Authority instead of
concerned firms. Firm’s acknowledgements of Rs. 1.932 million
were not on record. Due to non-availability of photocopies of
cheques, the Audit could not ascertain the names of actual payees
recorded on open cheques.
iv. Cash payment of Rs.180,000 was made to Mr. Gulsher, ASI
(at S No. 3 of statement) instead of cross cheque and no firm’s bill
against payment was on record.
v. Payment of Rs. 390,000 was made to individual Mr. Waqar Ahmad
for hiring of 26 vehicles and no proper bill of the firm was on
record.
The management replied that “due to extreme urgency the payments were made to
the firms on account of Covid-19. Most of the payments were made through
cheques payment made to the M/s Madni catering was made on bill.
The reply is not acceptable as no documentary evidences in support of payments
through cheques and acknowledgments were provided to Audit.
Recommendation
Audit recommends to probe the matter with the view to fix responsibility.
(Para No. 5 DC-ICT)
81
4.6 Key audit observations: Non-Maintenance of Auditable
Record
4.6.1 Non-maintenance of essential accounts record
Deputy Commissioner Islamabad did not maintain the essential accounts record as
detailed below:
i. Monthly expenditure statements.
ii. Budget control register to oversee the head wise expenditure.
iii. Cash book was not being maintained properly as Rs 50.00 million
received from NDMA was not recorded.
In the absence of essential record of expenditure/reconciliation statement, Audit
was unable to verify the authenticity of expenditure incurred.
Recommendation
Reasons for non-maintenance of accounts record may be justified besides doing
needful.
(Para 20 DC-ICT)
82
4.7 Key Audit Findings: Data Problems
4.7.1 Non-availability of record related to Quarantine Centres Islamabad
The Office of Deputy Commissioner ICT, Islamabad had supplied various food
items at quarantine center Haji Camp and Pak-China Friendship Center which
shows that the management of the quarantine centers falls under DDMA
Islamabad. Audit requested vide letter No. Audit/DC Rawalpindi/2019-20/01 dated
14.07.2020 for the record of establishment of quarantine centers along with
expenditure incurred but no detail was provided to Audit.
Audit observed that no donation registers or record indicating number of
Quarantine Centers along with source of funding for their establishment was
maintained at DC Islamabad office.
Recommendation
Audit recommends that the detail regarding number of quarantine centers, source
of funding for their establishment and relevant record may be furnished to Audit.
(Para 19 DC-ICT)
4.7.2 Non-preparation and submission of annual report to the Government

as required under NDM Act 2010
Annual performance reports of DDMA-Islamabad activities since promulgation of
the Act was required to be submitted to the Government and the Assembly, and the
same were requested from DDMA vide Director General Audit (Climate Change
and Environment) office letter No. Audit/DC-Islamabad/2019-20/01 dated 10th
July 2020.
Audit observed that no such reports were provided to Audit. Non-provision of said
reports implies that DDMA-Islamabad did not disclose the performance to
Assembly as required above. This was pre-requisite for the discussion in the
parliament and for taking corrective measures/ feed-back /directions from the
legislators. Audit holds that this is a serious lapse on the part of DDMA-Islamabad
by concealing the progress from the elected members of the People. This further
83
caused the elected members to be unaware of the achievements/ lags in the
activities undertaken by DDMA-Islamabad.
Recommendation
Audit recommends that the annual report may be prepared and submitted to the
Government.
(Para No. 18 DC-ICT)
84
Chapter 5
UTILITY STORES CORPORATION
Emergency Response for Utility Stores Corporation
Package
The Economic Coordination Committee (ECC) of the Cabinet considered the
summary dated 29.03.2020 submitted by the Industries and Production Division
regarding grant of Rs 50 billion for Utility Stores Corporation under Prime
Minister’s Relief Package-2020, launched in the backdrop of Covid-19 Pandemic.
The ECC approved grant of Rs 50 billion to USC vide case No. ECC-104/13/2020
dated 30.03.2020.
Out of Rs 50 billion, an amount of Rs 10 billion was released to Utility Stores
Corporation (USC) to provide food items at subsidized rates to vulnerable section
of society vide Ministry of Industries & Production sanction No. 7 (11)/2019-
Budget dated 01.04.2020. Earlier, the Federal Government had also released grants
for Rs 21 billion since December, 2019 for procurement of five essential items
(Sugar, Flour, Oil/Ghee, Pulses and rice) to be sold at the USC outlets at
subsidized rates.
The BOD in its 156th meeting held on 23.04.2020 (vide agenda item No 6 (IV)
directed that Rs 50 billion grant received from the Government should be parked in
a separate account and appropriate channel of utilization should be devised to
ensure transparent and safe transactions. However, if the management requires
amount for utilization from the said amount, the same should be done through
approval of the BOD. Proper investment planning on the same should be prepared
along with business plan for utilization of Rs 50 billion.
In addition to above, the BOD vide agenda item No. 6 approved the constitution of
the Committee consisting of Chairman Board of Directors, Managing Director and
one other Board Member (to be nominated by the Chairman) to work on the
following SOPs:
a. Prepare a plan for the products to be purchased
b. To ensure transparent procurement procedure
85
Detail of subsidy funds released
(Rs in million)
Date of Funds for Funds for Funds for Funds for Funds Total
Amount Procurement Procurement subsidy Ramzan for Tax
(Covid-19) Subsidy
26.11.2019 5,000 1,000 - - 6,000
25.02.2020 5,000 6,500 2,500 1,000 15,000
09.04.2020 - 10,000 - - - 10,000
Total 10,000 10,000 7,500 2,500 1,000 31,000
Amortization of Govt. Grant for Covid-19 Procurement of Stock (Received on

09.04.2020)
S.No. Month Atta Ghee Rice/Pulses Sugar Total
1 Apr-20 1,255,912,843 381,600,000 1,637,512,843
2 May-20 1,051,759,909 327,261,450 509,385,119 4,734,239,333 6,622,645,811
3 Jun-20 242,076,119 557,579,125 596,570,737 343,615,365 1,739,841,346
Total 2,549,748,871 884,840,575 1,105,955,856 5,459,454,698 10,000,000,000
Funds Utilized
(Rs in million)
Month Funds for Funds for Funds Atta Sugar Funds Funds Total
Procurement Procurement for for for Tax
(Covid-19) subsidy Ramzan
Subsidy
Nov. 2019 - - - - - - - -
Dec. 2019 268.00 - - - - - - 268.00
Jan.2020 2589.00 - 294.12 8.08 96.24 - 63.00 2,946.12
Feb. 2020 2755.36 - 426.39 13.66 73.60 - 76.93 3,258.68
March 4387.64 - 440.63 10.20 55.91 - 100.88 4,929.16
2020
April 2020 - 1,637.51 - - - - 161.25 1,798.77
May 2020 - 6,622.65 - - - - 164.82 6,787.47
June 2020 - 1,739.84 - - - - 36.20 1,776.04
Total 10,000.00 10,000.00 1,161.14 31.95 225.74 - 603.09 21,764.24
Balance - - 6,338.86 - - 2,500.00 396.91 9,235.76
It was decided in the approval of the ECC summary, that USC will ensure the
uninterrupted supply of five essential commodities from its inventory. USC shall
submit “Weekly report on expenditure, Stock Inventory Position, Total Number of
people/households served and the amount of subsidy consumed”, to the Industries
& Production Division for onward submission to the Prime Minister’s Office.
Utility Store Corporation has nine (09) Zonal Offices and sixty four (64) Regional
Offices across the country. All Regions are maintaining their Warehouses for
receipt of inventory and its further issuance to its USC stores. USC operates chain
of stores throughout the country that provide basic commodities to the general
public. The corporation at present is operating 3,989 stores throughout the country.
Significant audit observations are as under:
86
5.1 Key Audit Findings: Systemic Issues / Internal Controls
5.1.1 Failure to ensure transparency of subsidy to the vulnerable section of
society due to failure of USC to install Enterprise Resource Planning
System
Industries & Production Division moved a summary for the approval of Rs 50
billion to be earmarked for USC in order to mitigate the impact of economic
slowdown on vulnerable segment of the society. The summary was approved by
ECC of the Cabinet on 08.04.2020 with the directions that Industries & Production
Division will ensure the availability of essential food items (Atta/flour, Sugar,
Ghee / oil, Rice, Dalls/pulses etc.) in all Utility Stores across the country to
facilitate public in the prevalent critical times. ECC directed USC to engage itself
with Benazir Income Support Program (BISP) to access BISP data for utilization
of Rs 50 billion. ECC also directed USC to come back with more detailed proposal
in order to ensure the transparent and effective utilization of allocation before
undertaking any expenditure from this account. Out of Rs 50 billion approved for
USC, Rs 10 billion were released by the Finance Division in 2019-20. The USC
has been making efforts for installation of ERP system for some times, the first
tender to install ERP system was published in press on May 19, 2016. The USC
has not so far been able to materialize this project despite lapse of four years.
Audit observed that the core functions such as streamlining the business of the
corporation based on best IT solutions has not been achieved. Further, the
subsidies were meant for poor and deserving segments of the society but no
mechanism to sort out deserving people has been evolved so far. Linkages with
BISP, Ehssas, Social Security, Election Commission, PPAF etc. as approved vide
summary dated 08.04.2020 by ECC have not yet been established. In procurement
of flour, USC head office is completely in isolation regarding procurement of
flour, quality, weight and measures. USC failed to implement the directions of the
Cabinet due to non-installation of ERP system. The IT department of the USC was
required to established online linkages at all levels to ensure accurate information,
accountability, efficiency and transparency. Despite making heavy procurement
every year, the USC has not adopted e-procurement system to ensure efficiency
and transparency. IT department was also required to introduce the e-procurement
system for procurement of various items. The inventory control systems are
manual which are highly risky and vulnerable. The IT department should have
automated inventory control system in line with best international practices. Audit
87
holds that there is no trail of record with USC as to whether the subsidy of
Rs 10 billion was transferred to vulnerable segment of society or otherwise.
During the Departmental Accounts Committee (DAC) meeting of USC on
18.12.2020 it was informed that the procurement of ERP system is under process
and bids are likely to be opened on December 21, 2020.
DAC directed the management to submit progress report to the Ministry on regular
basis without fail and make sure that time lines set in the bidding documents are
strictly followed.
The management further apprised DAC in its meeting dated 09.01.2021 that the
process of installation of ERP system is made through tender and the same has
been opened for seeking bids on 07.01.2021. It was further informed that ERP
system will be functional on 1st July 2021 in USC outlets.
DAC directed the management to expedite the matter and submit progress report
on monthly basis to Ministry.
Recommendation
Audit recommends that concerted efforts be made to automate the Corporation
without further loss of time.
(A.I.R Para-26)
88
5.2 Key Audit Findings: Procurement
5.2.1 Loss due to irregular and ill planned procurement of sugar
- Rs 1,374.084 million
Rule 9 of PPRA Rules, 2004 provides that a procuring agency shall announce in an
appropriate manner all proposed procurements for each financial year and shall
proceed accordingly without any splitting or regrouping of the procurements so
planned. The annual requirements thus determined would be advertised in advance
on the Authority’s website as well as on the website of the procuring agency in
case the procuring agency has its own website.
During audit of USC, it was observed that Zone wise annual demand of USC for
sugar was 279,218 M. Ton (119,971 M. Ton Branded sugar and 159,247 M. Ton
Non-Branded sugar). The management floated 13 tenders in 2019-20 for a quantity
of 765,000 M.Ton of Non-Branded sugar. As against the tendered quantities,
153,000 M.Ton sugar was purchased through 7 tenders while 6 tenders were
scrapped. A quantity of 41.813 M.Ton Branded sugar valuing Rs 3,476,489,135
was purchased from M/s Chashma Sugar Mills till 30.06.2020.
Audit observed that the annual requirement for the year was not advertised on the
PPRA as well as USC websites. The USC procured sugar in piece meal at higher
rates through splitting. The procurement through tender dated 27.11.2019 was
made at the rate of Rs 65.90 per Kg during the crushing season, subsequently, the
rates of sugar increased and sugar purchased through tender dated 07.04.2020 was
at the rate of Rs 78.328 per Kg. Thus, due to splitting of procurement of sugar, the
Corporation sustained loss of Rs 1,374.084 million as detailed below:
89
Diff.
Per Kg
S. Tender Quantity in
Name of Sugar Mills Rate Loss (Rs)
No. date (M.Ton) rate
(Rs)
(Rs)
1 27.11.2019 M/s Faran Sugar Mills 3,000 65.900 - -
M/s Faran Sugar Mills, M/s Mirpurkhas
2 03.12.2019 Sugar Mills, M/s Al-Moiz Industries and 15,000 67.000 1.100 16,500,000
M/s The Thal Industries Corp.
M/s Faran Sugar Mills, M/s Al-Moiz
3 24.12.2019 Industries Unit I & II, M/s The Thal 15,000 71.100 5.200 78,000,000
Industries Corporation (Unit I & II)
4 14.01.2020 M/s Fatima Sugar Mills 2,000 74.000 8.100 16,200,000
M/s Al-Moiz Industries Unit I & II, M/s
5 17.03.2020 The Thal Industries Corporation (Plant I 20,000 79.500 13.600 272,000,000
& II)
M/s Dherki Sugar Mills & M/s JDW
6 01.04.2020 20,000 67.000 1.100 22,000,000
(Unit-I, II & III) Sugar Mills
M/s The Thal Industries (Plant-I), M/s
The Thal Industries (Plant-II) , M/s Al-
7 07.04.2020 Moiz Industries (Unit-I), M/s Al-Moiz 78,000 78.328 12.428 969,384,000
Industries (Unit-II), M/s Faran Sugar
Mills and M/s Baba Farid Sugar Mills
Total 153,000 1,374,084,000
Audit holds the view that loss was occurred due to ill planning and splitting of
procurement. Had proper planning for the procurement of sugar on monthly basis
been made, loss could have been avoided.
USC published tender according to its requirement but quantity accepted in the
tender is the quantity which clarifies whether the requirement is fulfilled or not.
The addition of subsidy on essential commodity (Sugar) increases the demand of
sugar. The procurement planning was based on estimated requirement. The
procurement plan was disturbed due to the spread of Covid-19. Due to emergency
situation, the higher authorities of USC directed to build up stock for the Prime
Minister Relief Package. Accordingly, procurement was made excessive as
compared to procurement plan.
DAC in its meeting held on 18.12.2020 decided that the audit observation
regarding procurement covering the aspect of transparency, efficiency and
effectiveness would be referred in the next BoD meeting for decision under
intimation to Audit. Further, DAC directed the management to submit revised
reply.
DAC in its meeting dated 09.01.2021 was apprised by the management that
forward procurement is not feasible in commodity market. The same will result in
90
an abnormal increase in the prices of sugar escalating the price for USC as well as
other markets. It was also informed that the issue has been taken to BoD.
DAC directed the management to apprise the decision of BoD to Audit as well as
Ministry.
Recommendation
Audit recommends that a comprehensive planning and role out plan for this
procurement be made and implemented accordingly.
(A.I.R Para-15)
5.2.2 Irregular procurement of ghee / cooking oil of Rs 1,601.964 million and

non-availability of fitness certificates of ghee/ oils for
Rs 1,406.396 million
Rule 4 of PPRA rules, 2004 provides that procuring agencies, while engaging in
agency and the procurement process is efficient and economical. Further,
according to the USC rules, it was required that USC would get the quality test of
each slot of ghee / oil procured from the approved / authentic labs.
The management of USC made procurement of ghee / cooking oils for Rs
1,601.964 million without competitive tendering process and without obtaining
competitive rates as detailed at Annex-X. Moreover, no record of quality test was
provided to Audit despite frequent requests. The Audit subsequently cross verified
the authenticity of the quality of the mills providing ghee / oil to the USC from the
website of the Punjab Food Authority. It transpired that the companies that had
provided ghee / oil for Rs 1,406.396 million to the USC had been declared
providing unfit ghee / oil to the public by the Punjab Food Authority. The company
wise detail of the brands is attached at Annex-XI. The region wise procurement of
unfit ghee/ oil is as under:
91
Sr. No. HO/ZO/RO Amount (Rs in million)
1. Head Office 429.639
2. Dera Ghazi Khan 73.048
3. Layyah 1.780
4. Vehari 94.405
5. Rawalpindi North, South, 223.027
Kohat, Mardan and Attock
6. Peshawar South 24.508
7. Peshawar North 58.253
8. Muzzafarabad 25.795
9. Multan 87.354
10. Khanewal 73.752
11. Lahore 356.835
Total 1,406.396
Audit observed that Punjab Food Authority had declared the ghee / cooking oils of
these mills unfit for human consumption on 27.11.2016, 28.05.2017 and
23.09.2019 (Annex-XI).
Audit holds the view that the management was required to procure ghee / oils after
properly observing public procurement rules. Further, the management was
required to have a close liaison with Punjab Food Authority and other quality
control departments to avoid procurement and sale of items unfit for human
consumption, which was not done.
The management neither itself tested the quality of commodities purchased (except
USC Sukkur Region where 11 out of 15 venders were got tested) from any testing
laboratory nor was the quality and safety parameters ensured from the venders.
Thus, by not ensuring the quality of ghee / oils, the public safety was
compromised.
DAC in its meeting dated 09.01.2021 was apprised by the management that as per
PPRA, branded products can be procured directly from the sole producer /
manufacturer. Additionally, as per USC manual, no product can be placed in shelf
at any outlet unless provision of PSQCA certificate and ISO certificate by
concerned manufacturer. The PAO found the reply satisfactory. Audit held its
point of view. The DAC considered it appropriate that the management may also
explain the same before PAC.
Recommendation
Audit recommends that the matter may be investigated with a view to fix
responsibility for violation of PPRA rules and purchase and sale of substandard
92
ghee / oils without fitness certificates. Moreover, USC may like to adopt measures
to ensure purchase of good quality products in future.
(A.I.R Para-52)
5.2.3 Loss due to purchase of sugar on higher rates than the prevailing
market wholesale rates – Rs 100.73 million
Rules 4 of PPRA Rules, 2004 provides that procuring agencies, while engaging in
agency and the procurement process is efficient and economical.
The management of USC procured 37,000 M.Ton sugar on higher rates than the
prevailing market wholesale rates which resulted into excess payment of
Rs 100.73 million as detailed below:
Average
wholesale Difference
Excess
Quantity Rate Amount rate as on in rates
S. No. Contractor Tender date payment
(M.Ton) (Rs/Kg) (Rs) tender (Rs per
(Rs)
date (Rs KG)
per Kg)
M/s Al Moiz Industries Limited
1
(Unit-I), D.I.Khan 24.12.2019 5,000 71.10 355,500,000 68.07 3.03 15,150,000
2
(Unit-II), Piplan, Mianwali 24.12.2019 5,000 71.10 355,500,000 68.07 3.03 15,150,000
3
Ltd. (Plant-2), Chiniot 24.12.2019 5,000 71.10 355,500,000 68.07 3.03 15,150,000
4 M/s Fatima Sugar Mills 14.01.2020 2,000 74.00 148,000,000 70.76 3.24 6,480,000
5
Ltd. (Plant No. 1), Layyah 17.03.2020 5,000 79.50 397,500,000 77.06 2.44 12,200,000
6
Ltd. (Plant No. 2), Chiniot 17.03.2020 5,000 79.50 397,500,000 77.06 2.44 12,200,000
7
(Unit-I), D.I.Khan 17.03.2020 5,000 79.50 397,500,000 77.06 2.44 12,200,000
8
(Unit-II), Piplan, Mianwali 17.03.2020 5,000 79.50 397,500,000 77.06 2.44 12,200,000
Total 100,730,000
Audit is of the view that being bulk buyer, the Corporation should rather have
procured sugar at competitive rates than making procurement at the rates higher
than the rates prevailing even in the wholesale market.
The procurement of sugar at higher rates resulted into loss to the Corporation of
Rs 100.730 million.
93
USC has to build stock for Prime Minister Relief Package. Therefore, the case of
procurement of these tenders was placed before EBM as further delay would result
in additional cost and on the recommendations of EBM the procurement was made
in the best interest of the Corporation to build up stock for Prime Minister Relief
Package.
DAC in its meeting held on 18.12.2020 decided that the audit observation
regarding procurement covering the aspect of transparency, efficiency and
effectiveness would be referred in the next BoD meeting for further necessary
decision under intimation to Audit.
DAC in its meeting dated 09.01.2021 was apprised that purchase of sugar has been
made in line with PPRA rules and the instant issue is also on agenda item of
upcoming BoD meeting. The DAC directed the USC to apprise the outcome of the
BoD decision under intimation to Audit and Ministry as well.
Recommendation
Audit recommends to investigate the matter and fix responsibility on the person(s)
at fault.
(A.I.R Para-7)
5.2.4 Irregular procurement of Atta from the Flour Mills - Rs 95.288 million
The management of USC prequalified 06 flour mills for grinding of wheat &
supply of Atta in Kohat Region. According to USC Head Office letter No.
4092/MAR/W&WF/3625 dated 02.01.2020, competitive bidding was to be done
by the management, in order to ensure transparency, before executing of the
contract agreement with the flour mills.
Audit observed that the bidding process was not conducted by the regional
management and agreements were executed with the flour mills and 119,110 bags
(20 kg) of Atta valuing Rs 95,288,000 (Sale price of Atta Rs. 800) was purchased
during the period January 2020 to August, 2020. Thus, the procurement of Atta
without competitive bidding process was violation of PPRA Rules and instructions
of USC Head Office. The procurement of Atta Rs 95.288 million is thus held as
irregular.
94
Audit is of the view in the absence of competitive bidding the transparency in
procurement of Atta was open to doubt.
DAC in its meeting dated 09.1.2021 was apprised by the management that all the
flour mills are pre-qualified as per PPRA. DAC directed to re-verify the record to
Audit.
Recommendation
Audit recommends that the results of re-verification process be shared with audit
for its further comments.
(A.I.R Para-398)
5.2.5 Irregular arrangement of local transport without advertisement

- Rs 46.876 million
During audit of USC Lahore Zone and Faisalabad for the year 2019-20, the record
revealed that management arranged goods transportation within or outside the
regions for transportation of goods / commodities at different stores/warehouses
without advertising the requirement as per PPRA rules. Thus, the amount spent on
arrangement of local conveyance Rs 46.876 million by the concerned warehouse
incharge / assistant on its own arrangement was in contradiction with PPRA rules.
Furthermore (except Sahiwal and Jehlum), the Regional Offices did not maintain
log books of vehicles and gate outward pass. The detail of region wise payments
on account of transportation charges is as under:
(Rs in million)
Regional Manager Office Amount
Lahore North 7.172
Lahore South 6.929
Gurjrawala 3.799
Sialkot 2.867
Sheikhupura 2.549
Okara 5.175
Sahiwal 4.760
Gujrat 4.800
Jehlum 3.056
Faisalabad 2.249
Toba Tek Singh 3.520
Total 46.876
95
Audit holds that the stocks shifting to ensure availability of commodities at
different stores locations is routine activity for the warehouses which was not
managed by hiring of transport services as per PPRA rule. Therefore, local shifting
of stores by hiring transport from open market without competition and without
observing PPRA rules was irregular, hence, payment of Rs 46.876 million is held
irregular.
DAC was informed by the management that five tenders were scrapped due to high
rates of bids. In addition, as per USC manual “In case of highest bid management
can enhance 20 percent increase to the already engaged contractor”.
DAC directed the management to verify the following documents from Audit:
i. Advertisement in print media.
ii. Bids offered.
iii. Comparative statement.
iv. Contract extension to already engaged contractor and appropriate SOP
duly approved by authority/BoD.
v. Designing of the bid
Recommendation
Audit recommends that feedback on all the above parameters be provided to audit
for further analysis.
(A.I.R Para-91 & 111)
96
5.3 Key Audit Findings: Issues Relating to Quality of
Subsidized Items
5.3.1 Loss due to non-observance of prescribed flour specifications
– Rs 322.80 million and Incurrence of Expenditure without Laboratory
Test Reports – Rs 1,677.837 million
According to clause-10 of the Agreement between USC through Regional
Managers and Flour Mills for the grinding of 200,000 M.Ton PASSCO wheat, the
mills shall produce the Atta as per under mentioned ratio and specification for
further supply of Atta to USC’s Stores:
S. No. Description Approved Specification
1 Moisture Not more than 12%
2 Ash Maximum 2%
3 Dry Gluten on dry basis Above 08
4 Acid Ins Ash on dry basis 0.1% Maximum
5 Alcoholic Acidity 0.1% Maximum
6 Crude Fiber on dry basis 2.5% Maximum
7 Bran Extraction 14%
As per clause-3 (c) of contract agreement between USC and Master Business
Management Consortium (MBMC), the MBMC shall establish quality
management system to ensure good quality of Atta and other products supply to
USC Stores with lab reports for strictly follow up of quality control by flour mills.
During scrutiny of record it was observed that an MOU was signed between
PASSCO and USC for the purchase of 200,000 M.Ton Fair Average Quality
(FAQ) wheat by USC on 20.12.2019. USC entered into contract agreement with
pre-qualified flour mills for grinding of wheat and provision to its stores for sale.
M/s MBMC executed quality tests of Atta produced by various flour mills and they
were paid @ Rs 2,000 per test. A scrutiny of test reports revealed that the standard
for maximum moisture contents was taken as 14% as against 12% specified in
contract agreements executed with flour mills. Thus, due to non-observance of
specified standard of moisture in Atta as per contract, undue favour was extended
to the flour mills and Corporation put to loss of Rs 126.40 million as detailed
below:
Total qty. of Atta (in Kgs) USC Share Shortage of Atta Rate of Total loss
wheat (M. Ton) of Atta (Kg) due to 2% extra per Kg (Rs)
moisture (Kg) Atta (Rs)
200,000 200,000,000 160,000,000 3,200,000 39.5 126,400,000
It was also observed that after completion of 1st MOU with PASSCO, another
MOU was signed on 27.04.2020 for an additional quantity of 200,000 M. Ton
97
wheat. Accordingly, USC again executed agreements with flour mills for grinding
of wheat. Audit observed that in the 2nd agreement, the moisture and ash contents
ratios were increased from 12% to 14% and 2% to 2.5% respectively due to the
reasons best known to the management.
Audit holds the view that due to alteration in specifications in moisture and ash
contents (2%+0.5%), the management extended undue favour to the flour mills and
ultimately put the Corporation to the loss of Rs 196.400 million by compromising
quality of Atta.
Total qty. of Atta (in Kgs) USC Share Shortage of Atta Rate of Total loss
wheat (M. Ton) of Atta (Kg) due to 2% extra per Kg (Rs)
moisture and Atta (Rs)
0.5% Ash (Kg)
200,000 200,000,000 160,000,000 4,000,000 49.1 196,400,000
It was further observed that the Regional Managers, USC accepted Atta and made
payment amounting Rs 1,677.837 million during 2019-20 to the flour mills without
ensuring the prescribed specification of Atta by obtaining Laboratory Reports from
the Punjab Food Laboratory / any other laboratory in violation of the Government
instructions and clauses of the agreement between the Flour Mills and the USC
(Annex-XII). Only few samples were lab tested in regions. However, an
agreement was executed in March 2020 with a third-party M/s MBMC to ensure
quality of Atta through lab tests by the head office and no reports were provided to
the Regional Offices.
Audit is of the view that due to weak internal controls on the part of the Head
Office / Vigilance wing of USC, Atta was accepted and payment made without lab
test reports.
Non-obtaining of Lab Test Reports resulted in doubtful payments against
substandard Atta and excess payment on account of excess weight in shape of
moisture and inferior quality.
The Atta crises came to surface in Nov 2019 due to non-availability of Wheat in
the market. The Federal Govt. decided to grant 200,000 M. Ton wheat through
ECC/PASSCO to USC for further supply to Flour Mills under Prime Minister
Relief Package. After the approval of ECC, MOU was signed between USC and
PASSCO on dated 24.12.2019. The Flour mills started lifting the wheat from
PASSCO centers with effect from 18.01.2020. The 1st agreement was signed
between USC and Flour Mills, in which Specification of Atta was mentioned i.e.
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moisture 12% and Ash 2%. As USC Wheat Department was not equipped
technically to oversee and monitor the Wheat Project for Supply Chain
Management System, Inventory Management System, Centralized Transport
Management System and Quality Management System, a Project Management
Company M/s Master Business Management Consortium (MBMC) was hired
through tender on 13.03.2020 to monitor and execute above mentioned services on
behalf of USC. A revised agreement between USC and Flour Mills was signed
with amended specification of Atta vide MBMC letter No. USC/001/QMS/Flour
dated 20.03.2020 i.e. moisture 14% and Ash 2.5% accordance to Govt. of Pakistan/
International / WFP / FFP AOAC 968-11 and AOAC941-12 / Directorate of Food,
Govt. of Punjab letter No. DF (ADF-General Flour Mills) 2019 dated 18.01.2020.
DAC in its meeting held on 18.12.2020 directed the management to submit revised
reply with facts & figure justifying the reasons for not observing the clauses of 1 st
contracts with flour mills and alteration in flour specification in 2nd contracts with
flour mills.
DAC in its meeting dated 09.01.2021 was apprised that as per International
standards as well as Punjab Food Authority 12-14 percent is normal moisture level.
Additionally, the flour mills were pre-qualified. It was further informed that
laboratory test has been conducted and the same has been provided to Audit. The
explanation of the management that the figure of 12 percent moisture was for a
number of years standard on the basis of which flour procurement was done has
now been rectified as 14 percent prior by the time of the Audit observation, and
that the increase in bidding competition in the spring of 2020 was more result of
the Corporation paying its outstanding dues to the mills, was found satisfactory by
the PAO. However, the audit was of the opinion that due to inaccurate
specification the competition has been hampered and few selected flour mills have
been given undue favour and the same may be explained before the PAC.
Recommendation
Audit recommends that the matters may be investigated with a view to fix
responsibility on the person(s) at fault besides recovery.
(A.I.R Para-13, 14, 138, 182, 220, 254, 280, 290, 312, 317, 347, 352, 394, 439, 449 & 462)
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5.4 Key Audit Findings: Subsidy Issues
5.4.1 Excess claim of subsidy by increasing profit ratio on account of
purchase of sugar – Rs 78.294 million
During scrutiny of record, it was observed that purchase orders for sugar were
issued to M/s Deharki Sugar Mills, M/s JDW-I Sugar Mills, M/s JDW-II Sugar
Mills and M/s JDW-III Sugar Mills who offered ex-mill rates of Rs 67 per Kg for a
total quantity of 20,000 M.Ton (5,000 M.Ton each). The rates for transportation of
sugar were invited on 07.04.2020 and lowest rates were Rs 3.77 per Kg. The
average handling cost was worked out as Rs 6.602 per Kg (including 3.77/Kg as
transportation cost). Thus, by adding 6% profit (Rs 4.416 per Kg), the Normal Sale
Price was calculated as Rs 78/Kg (i.e. Rs 67+6.602+4.416). As per Govt. orders,
the subsidized sale price of sugar was to be kept at Rs 68/Kg. Thus, USC had to
claim Rs 10/Kg as subsidy.
The USC stopped lifting of sugar after lifting a quantity of 5,972 M.Ton.
Thereafter, prequalification of transporters was conducted afresh and lifting of
balance quantity again started in June 2020.
Audit observed that on the basis of fresh transportation rates called on 15.06.2020,
the rates of transportation cost decreased from Rs 3.77 to Rs 1.68 per Kg. Thus,
average handling cost also decreased from Rs 6.602 to Rs 4.512 per Kg.
Audit holds that on decreasing the transportation cost, the USC should have
decreased the Normal Sale Price of sugar from Rs 78 to Rs 75.80 per Kg and claim
subsidy as Rs 7.8 per Kg. Instead, the USC continued claiming subsidy of Rs
10/Kg.
Thus, due to increase in percentage of profit, sale price was overstated by Rs 2.2
which resulted into excess claim of subsidy by Rs 30.862 million (i.e. rate of
excess subsidy Rs 2.2 per Kg x 14,028 M.Ton). The detail is given at Annex-XIII.
In a similar case, the rates for the transportation of sugar from M/s Al-Moiz Sugar
Mills (Unit-I, II), M/s Thal Industries (Plant-I, II), M/s Baba Farid Sugar Mills and
M/s Faran Sugar Mills for a quantity of 52,123 M.Ton were invited from
prequalified transporters. On the basis of quoted rates sale prices was calculated as
Rs 89.00 per Kg by adding 7.1% profit to the total cost price.
Audit holds that due to application of 7.1 percent rate of profit instead of 6 percent,
sale price was overstated by Rs 0.91 per Kg which resulted into excess claim of
subsidy by Rs 47.432 million (i.e. excess subsidy Rs 21 – 20.09 =0.91 x Qty.
52,123 M.Ton). The detail is as under:
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Purchase price of sugar per Kg Rs 78.328
Average handling cost Rs 4.772
Total cost price Rs 83.100
Profit per kg @ 6% Rs 4.986
Total Rs 88.086
Normal Sale price Rs 88.09
Subsidy per Kg Rs 20.09
Sale price after subsidy Rs 68.00
Due to application of excess percentage of profit, excess subsidy of
Rs 78.294 million (Rs 30.862+Rs 47.432 million) has been claimed.
Audit holds the view that application of different rates of profit to keep the sale
price equal to that of previous sale price is unjustified and rate of profit should
have been kept the same as a matter of policy.
It is stated that matter has been sent to finance section for rectification and
implementation of excess claim of subsidy.
DAC in its meeting dated 09.01.2021 was informed that statutory Audit of USC is
under process and the same issue will be expressly communicated to Audit. After
completion of the report any deficiency / qualification with respect to subsidy
claim if found would be rectified / adjusted in books of accounts accordingly.
DAC directed to verify the contention of management by Audit.
Recommendation
Audit recommends that claim of subsidy may be adjusted accordingly under
intimation to Audit. Besides, the approved policy for application of profit rates
may also be produced to Audit for verification.
(A.I.R Para-34)
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5.5 Key Audit Findings: Irregular / Unjustified Prequalification
of Flour Mills
5.5.1 Irregular contract and business with black listed flour mills
- Rs 77.124 million
A) The record of USC Sahiwal Region revealed that M/s Baba Fareed Flour
Mills were black listed in May, 2014 due to non-supply of quality Atta as per
prescribed criteria of USC. However, it was observed that flour mill was again
prequalified in 2020. Flour mill supplied total quantity of 87,298 bags Atta of Rs
69.838 million during the period 07.02.2020 to 22.05.2020.
Audit is of the view that flour mill was black listed due to poor quality and non-
supply of Atta as per agreement made earlier, therefore, the said flour mill was not
eligible for pre-qualification. Hence, prequalification and supply of Atta made by
the flour mills amounting to Rs 69.838 million was irregular.
B) USC management prequalified M/s New Orakzai Traders in the name of
New Orakzai Flour Mills for the supply of Atta to the Utility Stores being in Kohat
region. Record showed that M/s New Orakzai Traders were prequalified without
fulfilling the above-mentioned criteria and requirements / documents. The
management purchased 9,108 bags of Atta valuing Rs 7.286 million from M/s New
Orakzai Traders during the period January to June 2020.
Audit holds that prequalification of a general trader as a flour mill was irregular.
Baba Fareed Flour Mills was blacklisted by Zonal Management Lahore vide letter
dated 09.05.2014 and thereafter ZM USC Lahore vide letter dated 15.07.2014
restored the eligibility for pre-qualification. In 2019, the mill entered into the
business with USC with commitment to provide quality Atta and upon having
completed their documentation, the mill was pre-qualified.
New Orakzai Flour Mill was pre-qualified after thorough checking of requisite
documents. As per Tax Returns filed by the said Flour Mills, it clearly depicts that
it is registered Flour Mills as the Name reflected thereon is “New Orakzai Flour
Mills”. Furthermore, membership Certificate of Pakistan Flour Mills Association
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also reflects the name as “New Orakzai Flour Mills”, which is valid till 31st March
2021. Above all, name of the license clearly shows the name of Flour mills as
“New Orakzai Flour Mills”.
On the request of owner, the trade name has been changed from New Orakzai
Flour Mills to New Orakzai Traders for banks and other purposes vide zonal office
letter dated 01.12.2016.
During verification management provided copy of Income Tax computer print
dated 27.12.2020 and Flour Mills Association Membership certificate of M/s New
Orakzai, which was got registered on 04.01.2021, while the closing date for
applications / profiles receiving at USC HO was 26.12.2019. On the other hand,
the documents presented are printed in 2020.
DAC in its meeting dated 09.01.2021 directed the management to inquire the
matter within 02 months and share the outcome with Audit as well as Ministry.
Recommendation
i. Investigate the matter regarding continuing business with black listed flour
mills, besides fixing responsibility for prequalification of black listed flour
mills.
ii. Measures should be taken to strengthen internal controls in the
organization.
(A.I.R Para-86, 373 & 374)
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5.6 Key Audit Findings: Weak Monitoring & Implementation
5.6.1 Irregular acceptance of Sugar without verification of mandatory
record and ensuring weight of sugar - Rs 237.336 million
According to clause (h) of the agreement of USC of Pakistan with M/s NLC for
transportation of Sugar, at the time of un-loading, the second party (i.e. M/s NLC)
will provide the following documents to concerned warehouse: -
i. Toll tax receipt of last toll plaza
ii. Photocopy of ID Card of drive
iii. Photocopy of Driver License
iv. Photocopy of registration of vehicle
Further, according to Para No. 08 of “Minutes of Meeting” held on 03.02.2020 at
USC Head Office regarding Sales Tax on Services of Transportation, it was
unanimously decided that the payment to transporter will be made through cheque
/ online funds transfer. The procedure for payment was decided as under:
i The transporter will provide sales tax invoices along with bilty and
Weighment Bridge slip of the sugar mill.
ii USC Regional Accounts Officer will pay transportation charges through
cheque / online funds transfer after deducting the weighbridge slip charges
of USC regions and less quantity of sugar (if applicable). Any difference in
the weight of sugar at the time of un-loading in comparison to Sugar Mills
weighbridge slip the amount be deducted from the freight at the prevailing
market rate of sugar.
Regional Managers, Multan and Bahawalnagar accepted sugar amounting
Rs 237.336 million (Rs 67.318 million & Rs 170.018 million respectively) during
2019-20 without ensuring quantity of sugar as per weight mentioned in Sugar
Mill’s weighbridge slip. The weight was taken for all consignments in the GRN by
subtracting the weight of empty plastic bags @105 Gms per bag.
Audit observed that deduction on account of short quality of sugar was never made
for any of the consignments. Furthermore, sugar was received / accepted without
obtaining the toll tax receipt of last Toll Plaza, copy of registration of vehicle,
copies of driving license and CNIC of the driver. In the absence of said documents,
entire payment made is held irregular and doubtful.
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Instructions have been issued to regions for compliance of Clause “h” of the
agreement.
DAC directed the management to verify the toll tax / weighbridge receipts from
point of origin and last destination to ensure that all issued material has been
received at destination and cross verified record be shared to Audit.
Recommendation
Audit recommends that after proper cross verification a report be sent to the
Ministry as well as, to Audit for further review and analysis.
(A.I.R Para-132 & 162)
5.6.2 Non-replacement of commodities and goods by the vendors

– Rs 28.340 million
As per Clause “g” of agreement between Vendors and USC, expired / unsalable
stock shall be replaced by vendor at their cost, whenever required by USC
Regional Warehouses without any arguments. In case of vendor’s failure to do so
within a specified time, as such stock shall be returned to vendor and cost thereof
shall be deducted from their account”.
During the audit of Utility Stores Corporation for the year 2019-20, it was
observed that the management of under mentioned regions raised Stock Debit
Notes (SDN) valuing Rs 28.340 million against various parties / vendors for the
replacement / adjustment of expired stocks during the period under review as
summarized below:
S. No. Region Name No of SDN raised Period Amount involved (Rs)
1 Rawalpindi South 33 02.12.19 to 27.06.20 4,936,437
2 Kohat 41 08.07.19 to 25.06.20 6,381,718
3 Mardan 21 110.4.19 to 15.07.20 17,022,103
Total 28,340,258
As per above said provisions of the agreement, unsalable expired items were to be
replaced by the concerned vendors. But a period ranging between two months to
more than one year has since been lapsed but the replacement / adjustment of Rs
28.340 million has not yet been done.
Audit is of the view that non-replacement of damaged expired stock by the vendors
was not only the violation of above said clause of the contract agreement but also
loss to the corporation.
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DAC in it meeting dated 09.01.2021 was apprised by the management that stock
debit notes amounting to Rs 28.340 million has been raised out of which
Rs 26.87418 million has been recovered / adjusted and is being verified by Audit
and balance of Rs 1.469 million has also been recovered.
DAC directed the management to verify the record to Audit.
Recommendation
i. Reasons due to which the replacement / adjustment of damaged / expired
stocks were not made by the vendors may be enquired and shared.
ii. Appropriate action shall be taken at the earliest to avoid the loss.
(A.I.R Para-391)
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5.7 Key Audit Findings: Transparency Issues
5.7.1 Excess allocation of wheat quota to the flour mills - Rs 60.305 million
According to USC (Zonal Office) Peshawar letter No. ZOP/03-Pro/MDN/2019-
20/2525 dated 12.03.2020, allocated quantity of PASSCO wheat to Mardan Region
was required uniform and transparent distribution among pre-qualified Flour Mills
of the Region to ensure availability of Atta at Utility Stores.
A quantity of 5,260 M. Tons PASSCO wheat was allocated to the Mardan Region
for its further uniform distribution to pre-qualified flour mills. Record showed that
regional management failed to make uniform distribution of wheat among the flour
mills. Details of distribution of wheat among the flour mills are given below:
Wheat Actual Excess
Rate per Total value of
Name of Flour required to be Wheat Allocation
S. No. M. Ton excess allocated
Mill allocated allocated of Wheat
(Rs) wheat (Rs)
(M.Tons) (M.Tons) (M.Tons)
01 Al-khair Flour
877 500 377 35,000 13,195,000
Mills
02 Hoti Flour Mills 877 1980 1103 35,000 38,605,000
03 Ghandaf Flour
877 440 (437)
Mill.
04 Toru Flour Mills 877 1120 243 35,000 8,505,000
05 Margha Flour
877 870 (7)
Mills
06 Malakand Flour
877 350 (523)
Mills
Total 60,305,000
Above table clearly indicates that some of the flour mills were allocated 1,723 M.
Tons wheat valuing Rs 60,305,000 in excess of its uniform share which was
deviation of SOP and as per SOP the same was required to be dealt with iron hand
and was liable to disciplinary proceedings as per USC Services Rules.
Audit is of the view that deviation of the SOP indicates the fact that wheat was
distributed in non-transparent manners and undue favor was extended to the flour
mills on the cost of government exchequer.
PASSCO wheat quota is distributed/allocated to pre-qualified flour mills as per
SOP and in a transparent manner without any discrimination. The excess allocation
was made to some Flour Mills due to the mills’ maximum production capacity,
their financial position, standard quality and timely supply of Atta as per demand
for achievement of maximum sale during Covid-19. The excess quota was
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allocated to these Flour Mills upon their best performance and doing good business
with USC.
After detailed discussion regarding the management point of view, DAC in its
meeting dated 09.01.2021 directed the management to submit revised reply for
verification by Audit.
Recommendation
Audit recommends that an Inquiry may be held for non-transparent and non-
uniform distribution of wheat quota to fix responsibility on person(s) at fault.
(A.I.R Para-399)
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Chapter 6
DEFENCE SERVICES
DEFENCE SERVICES COVID-19 EXPENDITURE
The Defence Services works under the administrative control Ministry of Defence.
The Ministry of Defence is responsible to formulate, coordinate and execute
defence and other related policy of Pakistan. The Ministry of Defence administers
the armed forces of Pakistan and provide for and manage the national defence
needs through defence budgeting. The Ministry is also mandated to assist the civil
administration in maintenance of public order, combatting the internal threats and
battling the national disasters and emergencies, when required.
Similarly, the Ministry of Defence Production Division, is mandated to formulate
policies and guidelines on all matters related to defence production. Besides,
procurement of arms, fire-arms, weapons, ammunations, equipment, stores for
defence forces.
During Covid-19 pandemic, the central Procurement of Pakistan Army was carried
out by the Director General Procurements, Army, whereas central procurement of
Pakistan Air force and Pakistan Navy was done by the Director Procurement (Air)
and Director Procurement (Navy) respectively. Moreover, Central Ordinances
Depots (COD), Medical Directorate GHQ and hospitals under its control carrried
out local purchase of medicines and electro-medical equipment.
The major entities which incurred expenditure on Covid-19 pandemic are detailed
as under:
 Combined Military Hospitals
 AFIC
 Ordinance Depots
 DGP (Army)
 DP (Air)
 CMA (RC) Rawalpindi
 CMA (DP) Rawalpindi
 ISPR Directorate
The central procurement was carried out by the Ministry of Defence Production
and allied formations, whereas local procurement was made by the Ministry of
Defence and its attached formations.
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6.1 Key Audit Findings: Non-Production of Auditable Record
6.1.1 Non-production of auditable record - Rs. 165.759 million
Section 14 (3) of the Auditor-General’s (Functions, Powers and Terms and
Conditions of Service) Ordinance, 2001 provides that any person or authority
hindering the auditorial functions of the Auditor-General of Pakistan regarding
inspection of accounts shall be subject to disciplinary action under relevant
Efficiency and Discipline Rules, applicable to such person.
During audit, the following formations did not produce record of expenditure on
account of Covid-19: -
(Rs. in million)
S. No. Formation Amount
1 PEMH Rawalpindi 101.034
2 CMA (RC) Rawalpindi (CMH Attock + CMH Jhelum) 64.725
Total 165.759
Audit is of the view that non-production of auditable record was not only violation
of above stated statutory provisions but also limited the scope of audit.
Response to the audit observation:
The management of PEMH replied that record is available for audit verification.
Whereas, management of CMA (RC) replied that record for Covid-19 had been
called from the concerned hospitals vide letter dated 06.08.2020 which will be
provided on receipt from concerned.
Reply was not agreed because record was not produced for scrutiny during the
course of audit.
The DAC in its meeting held on 21st October 2020 directed the executive that
auditable record be provided to audit for detail scrutiny within one month.
However, no further progress was intimated to Audit till finalization of this report.
Recommendation
Audit recommends that:
i. Complete record be produced to Audit for detail scrutiny.
ii. Holding of inquiry to fix responsibility against the person(s) at fault for
non-provision of record to Audit.
(Item No. 01-PEMH, 03-CMA (RC) Rawalpindi)
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6.2 Key Audit Findings: Fund Management
6.2.1 Non-reconciliation of allocation and expenditure relating to Covid-19
- Rs. 1,384.860 million and - Rs. 511.666 million
A) Budget Directorate GHQ vide letter No. 8017/1175/MoD/Budget-2-
9XP0SR dated 30.06.2020, allocated Rs. 4,866.170 million to Pakistan Army for
Covid-19. However, it was observed from record of CMA (RC) that Rs. 3,481.310
million was allocated for Covid-19 as evident from MAG office letter No. A/18-
XLX-Pro/2019-20 dated 17th July 2020, which resulted into difference of
Rs. 1,384.860 million (4,866.170 – 3,481.310) in overall Covid-19 allocation.
Audit is of the view that non-reconciliation of allocation for Covid-19 shows weak
internal controls and may lead to expenditure over and above the actual allocation.

The management replied that consolidated allocation for all CMAs was watched at
MAG’s office and data of all CMAs was not available in this office. Similarly, all
Controllers were responsible for their own allocation and expenditure. Allocations
were forwarded by Budget Directorate to all CMAs separately. Therefore, instant
matter may be referred to MAG’s office and Budget Directorate being concerned
parties.
The reply was not justified because overall allocation for Covid-19 was required to
be reconciled with Budget Directorate, which was not done.
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B) As per MAG’s office letter dated 17th July 2020, CMA (RC) Rawalpindi
released payments of Rs. 1,423.438 million relating to Covid-19. However, as per
record of CMA (RC) Rawalpindi overall Covid-19 expenditure was
Rs. 911.772 million as evident from letter dated 2nd July 2020, which resulted into
a difference of Rs. 511.666 million (1,423.438 – 911.772).
The management replied that audit sections were directed vide letter dated
06.08.2020 to review their expenditure and submit fresh reconciled report along
with justification of difference.
The reply was not agreed because incorrect reporting of Covid-19 related
expenditure to MAG’s office shows weak internal controls in the Accounts office.
The DAC in its meeting held on 21st October 2020 directed that overall allocation
and expenditure for Covid-19 be reconciled and finalized with Budget Dte and
CMA within one month. However, no further progress was intimated to Audit till
Recommendation
Audit recommends that:
i. Reconciliation of allocation and expenditure relating to Covid-19 with all
stake holders at the earliest.
ii. Initiation of corrective measures to avoid such lapses in future.
(Item No. 5 & 6 CMA (RC) Rawalpindi)
6.2.2 Irregular expenditure on clearance of liabilities and procurement of

normal cardiac medicines out of the allocation for Covid-19
Ministry of Defence vide letter No-F.7/37/2019-20/D-21(Bgt) dated 08.06.2020,
allocated Rs. 200 million to AFIC Rawalpindi through re-appropriation from Army
budget for Covid-19.
During Audit it was observed that entire allocation was expended on clearance of
previous liabilities and procurement of medicines relating to heart diseases.
Scrutiny of record revealed that sufficient quantity of store relating to Covid-19
e.g. hand sanitizer, face shield, face mask, disposable surgical gown, gloves, gown
suits, goggles etc was received by the hospital from COD Rawalpindi and other
CMHs and huge quantity was even available in July, 2020.
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Audit is of the view that allocated funds were irregularly utilized for clearance of
previous liabilities and procurement of medicines not directly related to Covid-19.
These funds were required to be surrendered so that the same could be utilized by
the government on other urgent requirements for the pandemic.

The management replied that Ministry of Defence had re-appropriated
Rs. 200.000 million from Army’s budget head to common use items (Medical
Stores) vide their letter MoD ltr F.7/37/2019-20/D-21(Bgt) dated 8th June 2020.
The reply was not agreed because funds were provided for Covid-19 as evident
from Ministry of Defence letter dated 08th June, 2020.
The Para was reported to the Principal Accounting Officer on 15th September 2020
for convening DAC meeting. However, the Para could not be discussed by DAC in
meeting held on 21st October 2020 due to non-submission of working paper by the
concerned formation.
Recommendation
Audit recommends as under:
i. Regularization of the expenditure from Ministry of Finance.
ii. Holding of inquiry to fix responsibility for the lapse.
(Item No.01, AFIC Rawalpindi)
6.2.3 Non-Surrender of Savings of Covid-19 allocation - Rs. 85.534 million

Para 95 of GFR Vol-I requires that all anticipated savings should be surrenedered
to government immediately they are forseen but not later than 31 March of each
year in any case.
During audit of the following formations, it was noted that allocations made under
different heads by Budget Dte were not fully utilized and savings were not
surrendered in time. Detail is as under:
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(Rs in million)
S Item Un-spent
Formation Head of Account Allocation Expenditure
# No. allocation
CMA (RC) Tpt – Abroad.
1. 7 Rawalpindi (DV No. 856-4/20, 300.00 235.500 64.500
(CLS Dte) 459-5/20, 665-6/20)
“one qtr reserve of 17.382
2. 6 CMH Okara PVMS medicines” (14.209 + 13.06 4.322
and “misc 3.173)
medicines for
16.466
CMH management of
3. 3 (16.141 + 10.461 6.005
Bahawalpur Covid-19”.
0.325)
CMA (DP)
central procurement
4. 2 Rawalpindi 389.364 380.650 8.714
of Covid-19 store
(DGP (A)
Ordnance Depot
5. 5 Covid-19 41.341 39.348 1.993
Nowshera
Total 764.553 679.019 85.534
Audit was of the view that non-surrendering of savings was a lapse on the part of
management and shows weak internal controls. Resultantly, these funds could not
be utilized by the Government to meet shortages in the grants under other heads.
The management in respect of Sl # 1 and 4 replied that re-appropriation of savings
was required to be made by concerned executive authorities. Whereas, in case of Sl
No 2 and 3 it was replied that out of allocated funds, Rs. 13.681 million and Rs.
10.461 million were expensed respectively. The management at Sl No 5 replied
that all bills were submitted to CMA (PC) well in time upto June 9 2020. However,
CMA did not process the bills and fund was lapsed
The replies were not agreed because savings were not surrendered in time.
The DAC in its meeting held on 21st October 2020 directed in respect of Sl No. 1
and 4 that para may be shifted to Budget Dte, GHQ for provision of reply.
Whereas, in case of Sl No. 2 and 3 DAC directed that detail of allocation,
expenditure, surrender / excess along with relevant documents be provided to audit
for verification within one month. In case of Sl No. 5, the DAC directed that fact
finding inquiry be held, responsibility be fixed at appropriate level, and
disciplinary action be taken against the individuals concerned. It was further
directed that the practice be stopped forth-with. However, no further progress was
reported to Audit till finalization of this report.
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Recommendation
Audit recommends:
i. Early implementation of DAC recommendations.
ii. Adoption of remedial measures to avoid such lapses in future.
(Item No. 2 of CMA (DP) DGP Army Rwp, No. 3 CMH Bahawalpur, No. 5 Ordinance Depot Noshera, No. 6 of CMH
Okara, No. 7 CMA (RC) CLS Directorate RwP)
115
6.3 Key Audit Findings: Procurement
6.3.1 Irregular advance payment to contractor to avoid lapse of funds
- Rs 127.105 million
A) During audit of expenditure record of Covid-19 held in CMA (RC)
Rawalpindi, it was noted that CMH Jhelum and Mangla procured electro medical
equipments valuing Rs. 118.824 million (Annex - XIV). However, it was observed
that delivery challans, inspection notes, warranty, installation, commissioning and
satisfactory report of end user was not furnished with the claims. Non-submission
of above documents points to the fact that store was not supplied, installed /
commissioned and payment was released in advance merely to avoid lapse of
funds.
Audit is of the opinion that release of payment in advance without actual delivery
of store was irregular.
The management replied that CRVs were provided by concerned hospitals which
confirmed taking of store on charge. Hence, no advance payment was made to any
firm. However, requisite documents as desired by audit had been requested from
concerned hospitals vide letter dated 06.08.2020.
The reply was not convincing as CRVs were required to be prepared after
obtaining necessary documents i.e. delivery challan, inspection note, installation
and commissioning report of end user and provision of warranty/guarantee of
stores.
B) CMA (PC) Peshawar released a payment Rs. 8,281,000 to CMH Risalpur
against DV No. 772, 774, 775 and 779 on account of procurement of electro
medical items (imported). Scrutiny of paid vouchers revealed following
observations:
1. No call of quotations letter, CST and quotations were attached with except
undated quotation of the supplier.
2. Technical and physical inspection note was not attached with the claims as
required under clause-6 of purchase order.
3. The procurement was processed from sanction to CRVs within 2-3 days.
CRVs were issued on the next date of issue of supply orders.
4. No contract deed, detail of installation, training and delivery challan were
provided with the claim.
116
Audit is of the opinion that release of payment without completion of codal
requirements was irregular.
The management replied vide letter dated 26th August, 2020 that audit exercise
pertains to the executives / DDO cost center. Hence the audit observations as a
result of this exercise be issued to quarter concerned. The Accounts office had
provided all relevant documents / record and logistic support, but it cannot reply on
behalf of executive / DDO cost center.
The reply was not justified because audit objected short comings in release of
payment which were not properly checked by the Accounts Office.
The DAC in its meeting held on 21st October 2020 shifted the para to concerned
CMH for provision of proper reply. However, no further progress was intimated to
Audit till finalization of this report.
Recommendation
Audit recommends:
i. Regularization of advance payment
ii. Holding of inquiry to fix responsibility
iii. Initiation of remedial measures to avoid such lapses in future.
(Item No. 4-CMA (RC) Rawalpindi, 5-CMA (PC) Peshawar)
6.3.2 Wasteful expenditure on local purchase of medical store

-Rs. 376.817 million
During audit of following formations, it was observed from record that medical
store items including PPEs, disposables and medicines valuing Rs. 376.817 million
were locally purchased whereas sufficient stock of same items was already held
with the formations. Detail is as under:
117
(Rs. in million)
Item No
S# Formation of Detail of Store purchase Amount
LTAR
1 CMH Lahore 4 Hand Sanitizer 275,000
2 CMH Kharian 3 Latex Gloves 720,000
3 1 Goggles 14,389,100
COD Lahore
4 7 Shoe Cover 259,620
5 2 N-95 Mask 2,100,000
CMH Multan
6 2 Medicines 1,235,000
7 2 KN-95 Mask 1,100,000
CMH Okara
8 2 Medicines 1,379,270
CMH Dera Nawab
9 4 Shoe Cover, Goggles, Cap, N-95, Gloves 617,500
Sahib
10 1 Disposable Face Mask, KN-95, Gloves 2,030,000
CMH Bahawalpur
11 - Medicines 916,510
2, 5, 9,
12 COD Rawalpindi Different extraction & testing kits etc 206,581,430
11
13 CMH Rawalpindi 6 Misc Medical Store 138,103,875
14 AFIRM Rawalpindi 4 Goggles 710,400
15 CMH Peshawar 1 Goggles 6,400,000
Total 376,817,705
Audit is of the opinion that local purchase of same items was irregular due to
availability of substantial stock levels and resulted into wasteful expenditure from
public funds.
The management replied that store was purchased as reserve on the instructions of
GHQ and same would be issued as per instructions of GHQ Medical Directorate.
PPEs are in highest use against Covid-19 as well other patients. These items have
long expiry date and would be utilized for future needs. Further, competent
authority decided to shift all Covid -19 positive cases to PEMH Rawalpindi which
resulted in non- issuance of store.
Reply was not tenable as substantial stock was available at the time of local
purchase and consumption of store was less.
The DAC in its meeting held on 21st October 2020 directed that the Medical Dte to
centrally, formulate a Plan, for region wise allotment utilization / distribution of
disposable stores / PPEs, to user units and provide the detail to audit within one
month. DAC further directed that no further procurement of these items may be
made till utilization of available stock. However, no further progress was intimated
to Audit till finalization of this report.
118
Recommendation
Audit recommends:
i. Early implementation of DAC recommendations
ii. Initiation of remedial measures to avoid such lapses in future.
(Item No. 4 CMH Lahore, No. 3 CMH Kharia, No. 1 & 7 COD Lahore, No. 2, CMH Multan, No. 2 CMH OKara, No.
4 CMH Dera Nawab Saib, No. 1 CMH Bahawalpur, No. 2,5,9,11 COD Rwp, No. 6 CMH Rwp, No. 4 AFRIM Rwp,
No. 1 CMH Peshawar)
6.3.3 Defective / non-transparent conclusion of contracts - US $ 6.808 million

Seven contracts valuing US $ 6,808,826 (as detailed below) were concluded by
Attache Defence (Procurement) China for procurement of medical store &
equipment relating to Covid-19.
During Audit it was observed that clauses of cancellation of contract on risk and
expense of supplier and warranty from supplier (DPL-15) against imported store
were not inserted especially when bank guarantee was also waived off. The
procuring agency was not left with any opportunity in case of deviations by the
supplier. Moreover, commercial offers of the bidder were also not available on
record.
S. No. CA NO Description of store Amount (US
$)
1 1AE/OS-4/2020/50/ADP dt 21.5.2020 Medical protective Mask 273,010
2 1AE/OS-4/2020/22/ADP dt 28.3.2020 Personal Protective Eqpt 6,332,466
3 1AE/OS-4/2020/28/ADP dt 28.3.2020 Disposable Oxygen mask 31,510
4 1AE/OS-4/2020/27/ADP dt 28.3.2020 Safety cabinets 52,510
5 1AE/OS-4/2020/29/ADP dt 28.3.2020 Oxygen concentrator 44,010
6 1AE/OS-4/2020/31/ADP dt 29.3.2020 Thermal gun 10,510
7 1AE/OS-4/2020/44/ADP dt 12.5.2020 Oxygen concentrator 64,810
Total 6,808,826
Audit is of the opinion that non-inclusion of referred clauses in violation of the
procurement procedure was irregular and resultantly public money was not
protected.
The management replied that all basic and advanced medical and disposable items
/ equipment became scarce with price fluctuating on hourly basis. China was main
hub of supply and all orders were being booked on 100% advance payments.
Indent in question were raised to ensure immediate air lift from China under
Pakistan Army’s arrangement. No supplier was willing to sell his products without
advance payment including Risk and Expense, BG clauses etc, Moreover, at the
stage of X-Mandation approval, exemption from PPRA Rules was accorded by
119
Government of Pakistan, Ministry of Defence Production. Comparative Statements
(CSTs) were part of all Purchase Proposals which were produced to audit. All
other records are available in office of ADP (Beijing) and shall be subject to
routine / special audit by AGPR as per procedure in vogue.
The reply is not acceptable as all of the aforementioned clauses including warranty
clause (DPL-15) should have been included to safeguard interest of State.
Moreover, commercial offers were not provided to Audit.
The DAC in its meeting held on 2nd November 2020 directed that record relating to
processing of contracts be provided for Audit verification. DAC further directed
that conclusion of contracts without inclusion of required clauses under DPP&I
may be regularized from Competent Financial Authority. However, no further
progress was intimated to Audit till finalization of this report.
Recommendation
Audit recommends:
(Item No.2, DGP (Army) Rawalpindi)
6.3.4 Non--imposition of LD due to late delivery of Ventilators

- Rs. 3.218 million
DP (Air) Chaklala concluded a contract with M/s Radiant Medical (Pvt) Ltd for
procurement of 23 ICU Ventilators valuing Rs. 80,454,000 on emergent basis
under direct contracting.
During Audit it was observed that the firm could not deliver the store till
27.07.2020, despite lapse of original DP i.e. 21.06.2020 and grace period i.e.
12.07.2020.
Audit is of the opinion that despite direct contracting due to emergent situation,
delay in supply of the ventilators was a serious breach of contractual obligation on
part of the firm. Therefore, punitive action under the contract was required to be
taken by imposing LD of Rs. 3,218,160 (Rs. 80,454,000 x .02 x 2), besides
ensuring immediate delivery of store which was not done.
The management replied that the firm has delivered the store now. LD charges
would be deducted by CMA (DP) as per contract clauses.
120
The management reply is not convincing as the only condition at Clause-4 (a) (i) of
Terms of Payment i.e. delivery challan was fulfilled, while the remaining
conditions at Clause-4 (a) and (b) were yet to be provided / confirmed.
The DAC in its meeting held on 2nd November 2020 was apprised that contracted
store has been delivered and installed. LD charges have also been recovered. DAC
directed that relevant record may be produced to Audit for verification. However,
no further progress was intimated to Audit till finalization of this report.
Recommendation
Audit recommends:
(Item No.4, DP (Air) Chaklala)
121
6.4 Key Audit Findings: Procurement at Higher Rates
6.4.1 Loss to State by allowing higher rates - Rs. 27.923 million
During audit of CMH Rawalpindi, it was observed from record that Personal
Protection Equipment (PPE) items of the same specifications were purchased at
higher rates by ignoring the lowest rates available in the comparative statement of
tenders. Acceptance of higher rates and payment thereof for the same specification
of store by ignoring the lowest rate resulted into loss amounting to Rs. 27,923,656
(Annex – XV).
Audit is of the opinion that procurement at higher rates instead of lowest rate was
irregular and resulted into loss to State.
The management replied that due to shortage of Personal Protection Equipment
(PPEs) items, prices were high in local / international market. Efforts were made
for availability of PPE items according to the quality and limited sources. A proper
board proceeding, limited tendering and proper technical/financial comparative
statement of tenders (CST) was prepared and all purchasing was done according to
the approval of technical/financial CST. However, different rates are due to
quality/use of items which was selected on priority I, II and III.
The reply is not acceptable as technically accepted items were required to be
procured at lowest rates, which was not done.
The DAC in its meeting held on 21st October 2020 directed that fact finding
inquiry be held, responsibility be fixed at appropriate level, disciplinary action be
taken against the individuals concerned and over payment, if any, may be
recovered from the contractor within one month. It was further directed that the
practice be stopped forth-with. However, no further progress was intimated to
Recommendation
Audit recommends:
i. Early implementation of DAC directives
(Item 1-CMH Rawalpindi)
122
6.4.2 Loss to State by allowing higher rates - Rs. 55.677 million
During audit of following formations, it was observed that different store items of
same specifications were procured at different rates in the same period. Acceptance
of higher rates and payment thereof for the same specification of store by ignoring
the lowest rates resulted into loss to State amounting to Rs. 55,677,037 as per
detail given below:
S# Formation Item # of LTAR Amount Annexures
1 PEMH Rawalpindi 3 14,158,900 Annex-XVI
2 CMH Peshawar 4 13,658,000 Annex-XVII
43 CMH Rawalpindi 9 8,109,490 Annex-XVIII
4 COD Nowshera 3 &4 9,340,000
5 DCMA Abbottabad 6 1,540,000
6 (PEMH) Rawalpindi 13 765,000 Annex-XIX
9 CMA (PC) Peshawar 7 1,880,265 Annex-XX
10 CMA (PC) Peshawar 2 1,349,000 Annex-XXI
11 CMH Sargodha 3 540,000
12 CMH Chunian 2 484,500 Annex-XXII
13 CMH Gujranwala 4 416,000
Total 55,677,037
Audit is of the opinion that procurement at higher rates was irregular and resulted
into loss to State.
The management replied that difference of rates was a fact due to emergency
situation and change in specifications etc. The procurement was made after
fulfillment of Public Procurement Rules and as per exemption granted by Ministry
of Defence Production. CMA (PC) Peshawar and DCMA Abbottabad management
replied that matter related to the concerned executive authorities.
The reply is not acceptable as there was a huge difference in rates of same items in
same period.
The DAC in its meeting held on 21st October 2020 directed in case of Sl No. 1-4, 6
and 11-13 that Medical Dte may provide time wise / region wise /Block-wise rate /
specification analysis of procured items / stores related to Covid-19 to audit
authorities within 15 days for verification. DAC further directed that it may also be
got verified that procurement was made as per PPRA Rules. Whereas, in case of
Sl No. 5 and 7-10, the DAC shifted the para to Medical Dte GHQ for provision of
reply. However, no further progress was intimated to Audit till finalization of this
report.
123
Recommendation
Audit recommends:
(Item No. of LTAR 3 PEMH Rawalpindi, No. 4 CMH Peshawar, No.9 CMH Rawalpindi, No. 3 & 4 COD Nowshera,
No. 6,7 & 8 DCMA Abbottabad, No. 13 PEMH Rwp, No. 7& 2 CMA (PC) Peshawar, No. 3 CMH Sargodha, No. 2
CMH Chunian, No. 4 CMH Gujranwala)
124
6.5 Key Audit Findings: Stores Management
6.5.1 Blockade of Public Money - Rs 303.700 million

During audit of COD Rawalpindi, it was noted that following contracts were
concluded by DGP (A) on emergent indent basis. It was, however, observed that
store procured under these contracts valuing Rs. 303,700,000 was lying unutilized,
as per detail given below:-
S. No. CA # Nom Qty Amount (Rs.)
1 27-1872-4-0-D dt 22.4.2020 ICU Ventilator 100 189,000,000
2 27-1879-5-0-D dt 3.6.2020 Real time Thermal cycler 08 35,200,000
3 27-1871-3-0-D dt 10.4.2020 Portable ventilator 100 79,500,000
Total 303,700,000
Audit is of the opinion that procurement of store on emergent basis without
utilization was irregular and resulted into blockade of public money.
The management replied that all activities regarding purchase / issue / receipt are
directly monitored by GHQ. The held stock is under issue, which will be issued
after sanction from GHQ (Medical Directorate). Moreover, as per TO and E, this
depot has been assigned sole responsibility of stocking and storage of store
including Electro Medical equipment and related store.
The reply is not acceptable as store was procured on emergent basis but not issued
which shows that indent was not initiated on realistic grounds.
The DAC in its meeting held on 21st October 2020 directed the medical Directorate
to centrally, formulate a plan, for region wise allotment utilization / distribution of
disposable stores / PPEs, to user units and provide the detail to Audit within one
Recommendation
Audit recommends:
(Item No. 2 COD Rawalpindi)
125
6.5.2 Discrepancy in receipt of quantity of Personal Protection Equipment
(PPE) - Rs. 212.119 million
A) During audit of PEMH, Rawalpindi, it was noted that Budget Directorate
GHQ Rawalpindi vide letter No. 8017/1175/MOD/Budget-2-BFPUOS dated 09th
July 2020 issued certain quantity of Personal Protection Equipment and
disposables to PEMH from 24th March to 06th July 2020. However, it was observed
that lesser quantities of stock valuing Rs. 117,211,050 (Annex - XXIII) was
received form COD Rawalpindi, which needed justification.
Audit is of the opinion that discrepancy in receipt / issue of store shows weak
internal control and may result in loss of store.

The management replied that sanction for issue from COD Rawalpindi was
accorded by GHQ Medical Directorate, but this hospital collected the items as and
when required and taken on the charge accordingly.
Reply was not convincing as lesser quantity of stock was received by the hospital
which required reconciliation.
B) During audit of CMH Rawalpindi, it was noted that Budget Directorate
July2020 issued certain quantity of PPEs and disposables etc to CMH Rawalpindi
from 24th March to 06th July 2020. However, it was observed from record of the
hospital that certain store items valuing Rs. 90,801,638
(Annex - XXIV) were received in excess of authorized / issued quantity form
COD Rawalpindi. Whereas, certain other items of store valuing Rs. 4,105,900
(Annex - XXV) were not received from COD Rawalpindi, which needs to be
justified.
Audit is of the opinion that discrepancy in receipt / issue of store shows weak
internal control and may result in loss of store.
The management replied that the store was received according to the sanction of
Chief of Logistic Staff (CLS) Directorate. All store items issued by COD
Rawalpindi were properly taken on charge.
Reply was not agreed to as there was variation in quantity intimated to audit by
GHQ and that received/collected by CMH Rawalpindi from COD Rawalpindi.
126
The DAC in its meeting held on 21st October 2020 directed that matter may be
reconciled with Budget Dte and factual position along with relevant record of
receipt of store be produced to Audit for verification within one month. However,
no further progress was intimated to Audit till finalization of this report.
Recommendation
Audit recommends:
(Item No. 2 PEMH Rawalpindi and No. 10 & 12 CMH Rawalpindi)
6.5.3 Blockade of Government money due to unnecessary stocking of store
- Rs. 76.966 million and - US $ 0.463 million
A) During audit of CMH Rawalpindi, it was noted that Budget Directorate
July, 2020 issued certain quantity of PPEs and disposables etc to CMH Rawalpindi
during the period 24th March to 06th July 2020. However, record of the hospital
showed that PPEs received from COD Rawalpindi were in excess of requirement
and still lying-in stock, which was not justified. Issuance of excess quantity of
PPEs resulted into blockade of Government money amounting to
Rs 75.066 million (Annex – XXVI).
Audit is of the opinion that issuance of store without utilization was irregular and
resulted into unnecessary blockade of store.
The management replied that PPE items were purchased for Covid-19 pandemic
for unforeseen situation. The procurement was made for three-month quarterly
consumption and three months as reserve store of hospital. All stock was taken on
ledger charge of the hospital so, there was no loss to state.
Reply was not acceptable as sufficient quantity of store was available in the stock
therefore, further issuance of huge quantity of store from COD Rawalpindi was not
justified.
B) During audit of COD Rawalpindi, it was observed that consumption of
store procured through ADP China contracts was less as compared to procured
quantity as detail given below:
127
S# CA # Nomenclature Qty Qty Diff Amount
Procured Utilized US$
1. 22 dt 21.3.2020 Medical Protective 343,556 184,387 159,169 434,531
50 dt 21.5.2020 Mask
2. 22 dt 21.3.2020 Caps 243556 72,668 170,868 29,048
Total 463,579
Audit is of the opinion that procurement of store without utilization was irregular
and resulted into unnecessary blockade of store.
The management replied that all activities regarding purchase/ issue/ receipt are
directly monitored by GHQ. The held stock was under issue and will be issued
after sanction from GHQ (Medical Directorate). Moreover, as per TO&E this depot
has been assigned sole responsibility of stocking and storage of store.
Reply was not agreed because procurement was made on emergent basis but not
issued / utilized which shows indent was not initiated on realistic grounds.
C) It was observed from record of Army Cardiac Centre, Lahore that the
disposable store was received from COD Lahore in April 2020. However, after
lapse of considerable period, the store was not utilized as per detail given below:
S# Description Ledger Page Quantity Rate Amount
No.
1. Full body anti-viral 9 2000 800 1,600,000
suits
2. Face Shield 17 1000 300 300,000
Total 1,900,000
Audit is of the opinion that issuance of store without utilization was irregular and
resulted into unnecessary blockade of store.
The management replied that store was received from COD Lahore and surplus
quantity was circulated vide letter No.702/MS/ACC-Z3M9C dated 14.07.2020.
Reply was not tenable because store was held on charge without any utilization.
to centrally, formulate a Plan, for region wise allotment utilization / distribution of
128
Recommendation
Audit recommends:
(Item No.7 CMH Rawalpindi, No. 5 & 6 COD Rawalpindi and No. 2 Army Cardiac Lahore)
6.5.4 Less accountal of donation items - Rs. 4.534 million

A) During Audit of Pak Emirates Military Hospital (PEMH) Rawalpindi, it
was noted from letter No. MS/03/2020-BPPCQD dated 26th June 2020 that certain
Personal Protection Equipment (PPEs) / Electro medical equipment was received
from Chinese Military Medical Expert Team on their return to China. However, it
was observed from record that lesser quantities of store were taken on ledger
charge in donation register, due to which the state sustained a loss of Rs. 1,404,069
(Annex - XXVII) which needed recovery.
Audit is of the opinion that discrepancy in receipt and accountal of store shows
weak internal control which may result in loss of store.
The management replied that store was donated by Chinese Government in sealed
cartons and were opened in presence of MO I/C Medical store and the deficiency
was reported to GHQ vide letter no. MS/03/2020-9SPZHV dated 07th July 2020.
Moreover, these disposable items were donated and not procured so no loss to state
has been occurred.
Reply was not acceptable. Detail of donated store was conveyed to GHQ on 26th
June 2020 after detail counting of the donated store. Change in quantity of donated
store after two weeks was doubtful and unjustified.
B) During audit of CMH Rawalpindi, it was noted that 170,000 surgical face
masks were received by the hospital as donation from UAE for further issuance to
CMHs / AFIs as per given distribution as evident from GHQ vide letter No.
74374/DMS-2(d)-FAPDSL dated 29.04.2020. However, it was observed that only
800 surgical masks were taken on charge as donation from UAE Government. This
resulted into less accountal of 169,200 surgical masks valuing
Rs. 3,130,200 (quantity 169,200 mask (x) Rs. 18.5 per mask).
Audit is of the opinion that discrepancy in receipt and accountal of store shows
weak internal control which may result in loss of store.
129
The management replied that 200,000 face masks were received as donation from
China but in distribution letter it was erroneously written as quantity 170,000 from
UAE. Case has been forwarded to Medical Directorate GHQ for necessary
amendment vide letter No. 1501/MS-BLP9EI dated 15th August 2020.
Reply was not acceptable as evidence was not produced in support of reply.
The DAC in its meeting held on 21st October 2020 directed that relevant
documents in support of reply may be provided to Audit for verification within one
month. However, no further progress was intimated to Audit till finalization of this
report.
Recommendation
Audit recommends:
(Item No. 6 PEMH Rawalpindi and No. 15 CMH Rawalpindi)
130
6.6 Key Audit Findings: Retention of Medical Store
6.6.1 Irregular retention of Personal Protection Equipment

- Rs. 47.29 million
It was noted from the record of following CMHs, that PPEs were purchased
locally/received from Depots for Covid-19. However, it was observed that small
quantities were issued/ consumed up to July 2020 which resulted into irregular
retention of Medical store / PPEs valuing Rs. 47,296,225 (Annex – XXVIII).
S. No. Item No. of LTAR Formation Amount (Rs.)
1 4 CMH Multan 13,131,875
2 7 CMH Okara 8,661,900
3 6 CMH Bahawalpur 14,618,200
4 4 CMH Dera Nawab Sahib 4,411,220
5 4 CMH Mailsi 6,473,030
Total 47,296,225
Audit is of the opinion that holding stocks in excess of requirement was not
justified and resulted into unnecessary retention of PPEs.
The management replied that PPEs were procured on the direction of GHQ AG
Branch Med Dte. All hospitals were directed to maintain maximum stock with
reserve of 10 days during the Covid-19 crises. The procured items were used for
health care workers in Covid-19 environment.
Reply was not tenable because only small quantities were consumed.
Recommendation
Audit recommends:
(Item No. 4 CMH Multan, No. 7 CMH Okara, No. 6 CMH Bahawalpur, No. 4 CMH Dera Nawab Saib, No. 4 CMH
Mailsi)
131
6.6.2 Extra expenditure / retention of Stock - Rs. 29.506 million
It was observed from record held with the following formations that disposable
stores / PPEs were received and locally purchased without demand / necessity by
the consuming authorities as detailed below.
Item
Name of Ledger Period Stock Stock in Amount
No. of Description Stock issued
Formation Page No. from to Received Hand (Rs.)
LTAR
N-95 Face Mask 30.3.2020 to
1 4 10,419 4,519 5,900 5,605,000
CMH @ Rs. 950 30.6.2020
Gujranwala Googles @ Rs. 3.3.2020 to
2 5 1,865 97 1,768 972,400
550 30.6.2020
Tyvek suit @ Rs. 2.4.2020 to
1 252 6,550 1,881 4,669 7,937,300
CMH 1700 6.7.2020
Sialkot Googles @ Rs. 13.5.2020 to
2 256 2,400 275 2,125 1,168,750
550 14.7.2020
Tyvek suit @ Rs. 2.4.2020 to
1 16 6,800 985 5,815 9,885,500
1700 6.7.2020
N-95 Face Mask 27.3.2020 to
2 10 11,300 3,552 7,748 3,486,600
CMH @ Rs. 450 30.6.2020
Khairan Packs of CRV/MS
disposable /6008/33 11.5.2020 to
3 500 Nil 500 450,000
facemask @ Rs. 2 dated: 30.6.2020
900/- 01.06.20
Total 29,505,550
Audit is of the opinion that holding stocks without proper utilization was not
justified and resulted into unnecessary retention of PPEs.
The management replied that due to Covid-19 Pandemic being a global emergency
with highly un-predictable course, store was purchased / received from Depot on
the instructions of GHQ Medical Directorate and being utilized according to
requirement.
Reply was not tenable because store was not utilized.
Recommendation
Audit recommends:
(Item No. 1 & 2 CMH Gujranwala, No. 1 & 2 CMH Sialkot, No. 1,2&4 CMH Kharian))
132
6.7 Key Audit Findings: Non-Realization of Government
Revenues
6.7.1 Loss to State due to non-deduction of Withholding Income Tax
During Audit of CMA (DP) Rawalpindi, it was observed from record that
withholding tax was not deducted from payments made to suppliers on accounts of
procurements of store. This resulted into non-recovery of withholding tax
amounting to Rs. 17,129,250 (Rs. 380,650,000 (x) 4.5%) as per detail given below:
S. Contract No. & Firm
Item Amount (Rs.)
No. date
SAARF Medical Solution Auto Extraction
27-1878-4-0-D
1 163-A Muslim Town Machine 32 Slots 19,500,000
dt 30.06.2020
Lahore USA
SAARF Medical Solution
27-1880-6-0-D Compatible Auto
2 163-A Muslim Town 19,950,000
dt 22.04.2020 Extraction Kits USA
Lahore
SAARF Medical Solution ICU Ventilator
27-1872-4-0-D
3 163-A Muslim Town Complete with 189,000,000
dt 22.04.2020
Lahore Accessories Germany
M/S Golbal Marketing
27-1879-5-0-D Real Time Thermal
4 Service III Hali Road 35,200,000
dt 03.06.2020 Cycler 96 Slots Italy
Westridge-I
Total Technology (Pvt)
27-1794-2-0-D
5 Ltd corporate office 696-J2 BI PAP Germany 37,500,000
dt 01.06.2020
MA Johar Town
Portable Ventilator
Total Technology (Pvt)
27-1871-3-0-D complete with
6 Ltd corporate office 696-J2 79,500,000
dt 10.04.2020 Accessories
MA Johar Town
Germany
Total 380,650,000
WHT @ 4.5% 17,129,250
Audit is of the opinion that non-deduction of income tax on payments released by
CMA was irregular and resulted into loss of revenue to the State.
The management replied that income tax was not deducted in the light of SRO No
236 (I)/2020 dated 20 Mar 2020, wherein items related to Covid-19, were
exempted from deduction of income tax.
Reply was not agreed because exemption was granted for section 148 of Income
Tax Ordinance which relates to collection of income tax on Imports only.
The DAC in its meeting held on 21st October 2020 directed that relevant record of
exemption of income tax as per SRO may be verified from Audit within one
133
month. However, no further progress was intimated to Audit till finalization of this
report.
Recommendation
Audit recommends:
(Item No.1CMA (DP) Rawalpindi)
6.7.2 Non-deduction of Withholding Income Tax -Rs. 42.521 million

During audit of following formations, it was observed that Rs. 771.285 million was
expended on procurement of electro medical equipment, disposable items and
medicines relating to Covid-19. However, withholding tax was not deducted from
the supplier’s bills. This resulted into non-recovery of income tax amounting to
Rs. 42.521 million as per detail given below:
(Rs. in million)
S. No. Item No. of LTAR Formation Total Amount Amount of WHT @ 4.5%
1 5 CMH Rawalpindi 531.783 23.930
2 1(f) AFIC Rawalpindi 199.735 8.988
3 3 JSHQ Chaklala 39.767 1.790
4 7 PEMH Rawalpindi 110.397 4.968
5 3 CMH Kharian 5.535 0.240
6 5 CMH Sialkot 3.348 0.151
7 5 CMH Lahore 26.574 1.196
8 2 COD Lahore 13.099 0.589
9 6 CMH Gujranwala 7.020 0.316
10 5 AFIRM 7.680 0.346
Rawalpindi
TOTAL 944.938 42.521
Audit is of the opinion that non-deduction of income tax on payments released was
irregular and resulted into loss of revenue to the State.
The management replied that sole responsibility of recovery of income tax rests on
the CMA and income tax was deducted by the CMA concerned.
The reply was not accepted because no evidence in support of reply was furnished.
The DAC in its meeting held on 21st October 2020 directed that relevant
documents i.e. Income Tax deduction certificate from CMA concerned be provided
to Audit for verification or recovery may be made from the supplier within one
month. The Para at Sl No. 2 was reported to the Principal Accounting Officer on
134
15th September 2020 for convening DAC meeting. However, the Para could not be
discussed by DAC in meeting held on 21st October 2020 due to non-submission of
working paper by the concerned formation.
Recommendation
Audit recommends:
ii. Recovery of the amount involved.
iii. Initiation of remedial measures to avoid such lapses in future.
(Item No. of LTAR 5 CMH Rawalpindi, No. 1(f) AFIC Rawalpindi, No. 3 JSHQ Chaklala, No. 7 PEMH Rawalpindi,
No. 3 CMH Kharian, No. 5 CMH Sialkot, No.5 CMH Lahore, No. 2 COD Lahore, No. 6 CMH Gujranwala, No. 5
AFIRM Rawalpindi)
135
6.8 Key Audit Findings: Miscellaneous
6.8.1 Irregular Payment to PIAC without fulfilling the required formalities

against shipment of exactly same commodity required to be
transported through Service Aircraft Rs. 235.00 million
A) It was observed during audit of expenditure of Covid-19 in CMA (RC)

Rawalpindi that an amount of Rs. 235.500 million was paid to M/S PIAC for
transportation of Covid-19 related store against DV No. 856 – 04/2020, 469 –
05/2020 and 665 – 06/2020 for transportation from China (Chengdu) to PAF Base
Nur Khan, Chaklala against Contract No. 01-2020-Log/11 dated 28.04.2020
concluded by Logistic Staff Branch, GHQ Rawalpindi without fulfilling the
required formalities which lead to irregular payment as detailed below:
 Payment was made against invoices without supporting documents.

 Neither nature of consignment nor value of equipment / store was
mentioned.
 Inspection Note, Consignee Name, Address and Phone and other related
documents to be endorsed from Defence Attache were not made part of
payment process.
 Payment was released before conclusion of contract i.e. vide DV No. 856
on 22.04.2020, whereas Contract was concluded on 28.04.2020.
 The payment was required to be made after shipment of at least 3x flights,
but no such schedule was made part of payment voucher and advance
payment Rs.90.00 million was made without any provision.
 The payment against contingent bills was released duly endorsed by CLS
GHQ, without any reference to delegation of powers of CLS to accord
sanction for the expenditure on account of transportation charges – abroad.
 90% payment was released by ADP to these firms and sent cash accounts to
CMA (DP) for adjustment of expenditure in Pak Rupees. The expenditure
was required to be booked at the rate of 166.750 per dollar, however,
CMA(DP) booked expenditure on this account at the rate of 168.750 per
dollar. Due to this omission, excess booking of expenditure amounting to
Rs. 10.176 million (approx.) was made which was required to be rectified
through transfer entry, but was not done.
B) Nexus to above, 05 separate procurement contracts (Annexure XXIX) were

concluded by Attaché Defence Procurement, Embassy of Pakistan (China) with
136
different Chinese firms for exactly same commodity, as already mentioned in
separate transportation contract concluded between PIAC and CLS/GHQ, valuing
USD 6.461 million, wherein transportation was required to be made through
Service Aircraft. Following was observed after scrutiny of the said contracts:
 Neither any provision of Foreign Exchange for freight charges nor the
insurance cover was provided in indents (in accordance with Para 5(a) of
Chapter XIV and Annex M of PP&I 2017), as transportation was required
to be made through service aircraft.
 Conclusion of separate transportation contract with PIAC by CLS/GHQ for
the same commodity was not justified, as no amendment was initiated in
the principal contracts at any stage.
 The ADC contracts were concluded out of allocation made to Defence
Production Division under Grant No. 27, whereas transportation charges of
procured material were required to be paid out of allocation made under
Grant No. 26. Hence, payment of transportation charges out Grant No. 27
was against system of financial accounting and budgeting. The contractual
payment of cost of material was paid out by the office of the CMA (DP)
against allocation of Defence Procurement whereas transportation was paid
out by the office of the CMA (RC) Rawalpindi against allocation of
Defence Services. Payments pertaining to same contacts were made from
two different CsMA and grants which require justification.
Audit is of the view that in the absence of fulfilment of required formalities and
payment to PIA for transportation without any provision was irregular.
The DAC vide meeting held on 21st October 2020 directed the MAG to reconcile
the issue at the concerned CsMA level and shifted the para to CLS Dte GHQ for
provision of reply. However, no further progress was intimated to Audit till
Audit recommends that payments made to PIAC were in negation to the principal
clauses of the contracts, which need to be probed into by constituting an
appropriate Board of Officers and responsibility be fixed.
(Item No. 1 CMA(RC) Rawalpindi)
137
6.8.2 Irregular expenditure on Covid-19 - Rs 12.379 million
During Audit of ISPR Dte, it was noted that Rs 12.379 million were expended by
ISPR Dte on release of motivational song regarding necessary precautions during
Civid-19 pandemic. Scrutiny of relevant record revealed as under:
i. The expenditure comprised of 22 different items mainly payment of script
writer, hiring of editing machine, hiring of graphic and animation, rent of
equipment, service charges to production company, payment of vocal for
on screen track ete but no documentary proof of items existed on record.
ii. Orders for preparation of songs were issued on or after 13 May 2020 to the
concerned firm but release of same on electronic media reflected the dates
of April 2020. As no material regarding script writing was shared with
Audit, therefore, relevance of song with expended amount could not be
authenticated.
The management replied that script was available.
Reply was not agreed because no documentary evidence was produced.
The DAC in its meeting held on 21st October 2020 directed that relevant record of
expenditure made may be provided to Audit for verification within one month.
However, no further progress was intimated to Audit till finalization of this report.
Recommendation
Audit recommends:
(Item No.1 ISPR Dte Rawalpindi)
6.8.3 Payment to supplier without certificate of installation by hospitals in

respect of Ventilators - Rs. 35.500 million
DP (Air) Chaklala, concluded a contract with M/s Kestral Trading Islamabad
valuing Rs. 177,500,000 for procurement of 50 Nos of ICU Ventilators.
It was observed from record that 100% payment was released to the firm without
obtaining certificate of installation from concerned hospital / unit. Due to non-
provision of the requisite certificate by the user’s hospitals, release of 20%
payment of Rs. 35,500,000 was irregular.
138
Audit is of the opinion that release of payment in violation of contract clauses was
irregular.
The management replied that DP (Air) coordinated with concerned end users for
provisioning of Installation Certificates. However, due to Covid-19 situation / non-
availability of staff, the certificates were not received so far.
The reply was not satisfactory because payment could not be released without
fulfilling the contractual requirements.
The DAC in its meeting held on 2nd November 2020 was apprised that all
contracted store have been delivered and working in respective hospitals. DAC
directed the management to provide installation certificate from concerned
hospitals for verification by Audit. However, no further progress was intimated to
Recommendation
Audit recommends:
(Item No. 3 DP(Air) Chaklala)
139
Chapter 7
RECOMMENDATIONS
Recommendations in audit reports of the Auditor General of Pakistan highlight
actions that are expected to improve the performance of the audited entities when
implemented. The appropriate and timely implementation of audit
recommendations is an important part of realising the full benefit of the audit
activity.
There is no second opinion that successful implementation of audit
recommendations requires strong senior management oversight and
implementation planning to set clear responsibilities and timeframes for addressing
the required action in the entities.
Audit recommendations are as under:
i National Plan for disaster management is a living document which shall be
reviewed and updated at an annual basis. Moreover, NDMA shall also
engage its own human resource having institutional knowledge and
memory of past national emergencies in the process of updaton of National
Plan. Further, a mechanism and system shall be put in place to have an
annually updated plan contributing towards an increased level of
preparedness to deal with national disasters.
ii Public procurement is a specialized task which assume greater importance
during times of emergencies. The government shall ensure that departments
and organizations shall be properly staffed and procurements should not be
carried out through adhoc arrangements.
iii Internal Controls system shall be strengthened by deputing staff with
relevant experience and background.
iv Governmental agencies shall establish clear responsibilities and reporting
arrangements for monitoring implementation of the assigned tasks and
duties during emergencies.
v Segregation of duties is one of the most effective internal controls. No one
person shall be responsible for initiating, authorization, recording and
custody of assets.
vi Proper documentation shall be maintained and complete record of the
procurement process and distribution of equipment etc. shall be kept in an
appropriate manner.
140
vii A standardized policy regarding storage and distribution of un-utilized
stocks of items related with emergencies shall be devised.
viii Governmental agencies dealing with disaster management shall constantly
upgrade their knowledge and skills through training and capacity building
interventions as well as coordination with regional and international relief
agencies.
ix Steps shall be taken to move towards E-business and E-procurements and
necessary legal framework in this regard shall be evolved.
x Steps shall be taken to integrate all databases of Poverty Alleviation /Social
Security Programs for identification of vulnerable, exclusion of ineligible
beneficiaries and avoiding duplication of payments.
xi Controls shall be strengthened and monitoring and implementation
mechanism shall be improved to avoid drawl of funds through fake
biometrics.
xii There is a need to put in place a proper mechanism for review of data
analytics run by NADRA.
xiii There shall be clear regulations regarding prioritization of PMT databases,
PMT vs PTA list and existence of more than one score within same PMT
database.
It is expected that the concerned entities will put in place appropriate systems for
monitoring the implementation of recommendations given by the audit authorities.
141
INDEX OF ANNEXURES
Sr. No Annexure No. Para No. Page No.

1. I 1.5 143
2. II 2.2.1 143
3. III 2.3.3 144
4. IV 2.3.7 145
5. V 2.4.2 145
6. VI 2.5.1 147
7. VII 2.5.2 156
8. VIII 2.5.3 165
9. IX 2.6.1 167
10. X & XI 5.2.2 168 & 171
11. XII 5.3.1 178
12. XIII 5.4.1 179
13. XIV 6.3.1 179
14. XV 6.4.1 180
15. XVI 6.4.2 190
16. XVII 6.4.2 192
17. XVIII 6.4.2 193
18. XIX 6.4.2 193
19. XX 6.4.2 194
20. XXI 6.4.2 194
21. XXII 6.4.2 195
22. XXIII 6.5.2 195
23. XXIV 6.5.2 195
24. XXV 6.5.2 196
25. XXVI 6.5.3 196
26. XXVII 6.5.4 196
27. XXVIII 6.6.1 197
28. XXIX 6.8.1 198
142
ANNEXURES
Annex-I
(Rupees in million)
Table-A
Sr. Institution Budget
No. allocated
through TSG
1. Pakistan Institute of Medical Sciences (PIMS), Islamabad. 146.000
2. Government Polyclinic Islamabad 146.920
3. National Institute Rehabilitation Medicine (NIRM) 22.108
4. Federal General Hospital 28.000
5. National Health Emergency Preparedness and Response 14.532
Network
6. National Institute of Health (NIH) Islamabad 46.908
7. Federal Govt TB Centre Rawalpindi 0.096
8. DHO ICT Islamabad 33.524
9. Central Health Establishment 42.468
Total 480.556
Annex-II
Contracts worth Rs 50 million and above

S.
No. Items Name of firm Total Cost
1 portable containers M/s Al-Majid logistics 396,000,000
2 Ventilators (SH-300 Eternity china) M/s Matora Engineering 96,420,000
(MY-E-003 original model Cirius V-
3 60) M/s Matora Engineering 216,945,000
4 Automated Extraction Reaction Global Marketing Services 79,000,000
5 Automated Extraction Reaction Global Marketing Services 79,000,000
6 Oxygen cylinder 240 cft Pakistan Oxygen Ltd. 375,000,000
7 Oxygen cylinder 48 cft Pakistan Oxygen Ltd. 132,500,000
8 Oxygen cylinder 215 cft Pakistan Gas Pvt. Ltd. 77,500,000
9 Dis-infection services M/s Forward solution 50,038,340
10 Trima plasma kit TERUMOBCT ZEDCO 157,872,000
11 PPE Kits (PPE)-12 x Items OJS Traders Pvt Ltd 3,310,000,000
12 DAHUA Body Thermal Scanners M/S KESTRAL Trading 200,000,000
13 Tyvek Suit 80 GSM M/s Pak Business International 57,000,000
14 Tyvek Suit 80 GSM M/s Pak Business International 285,000,000
15 Surgical Gowns Pak Business International 68,000,000
16 Surgical Gowns Blue Birds Enterprises 170,000,000
17 Invasive ventilator Bright Diva Sdn. Bhd. 486,580,700
18 ICU Ventilators SETVO-i M/s Jamal Sons Pvt. Ltd 124,992,000
19 Ventilators PA900B adv M/s High Tech 489,755,250
20 Ventilator AXCENT M/s High Tech 565,605,840
21 Invasive Ventilator M/s Bright Diva Malaysia 1,137,812,500
143
ICU Ventilator for Adults &
M/s Trade Vision International 82,617,600
22 Pediatric
23 Sample Preservation Solution VTM M/s ESARE International 105,000,000
24 Real Time PCR Detection System M/s Chemical House 74,000,000
SAMPLE Preservation Solution
ESARE International 105,000,000
25 VTM
26 VTM Viral Transport Medium M/s Hoora Pharmacy 95,000,000
27 VTM Viral (Transport) M/s Hoora Pharmacy 95,000,000
28 ICU Ventilator (Pead-Audit) M/s Diagnostics Pvt LTd 72,820,000
Personal Protective Kits Box (12 M/s Kolachee International Pvt
950,864,000
29 items) Ltd
30 Protective Coverall Safety Suits PAK ITALIA Pvt Ltd 300,000,000
31 Ventilators (VG 70) Texol International Pvt Ltd 326,433,680
32 Ventilators (VG 70) PAK ITALIA Pvt Ltd 1,384,391,800
33 ventilators Lyrax1 MASTEC Consultants Pvt Ltd 300,000,000
34 Consumable Viral Auto Kits M/s Scientific International 81,144,000
35 ICU Ventilator MINDRAY SV 300 Trade Vision International 136,800,000
36 VTM (Viral Transport Medium Hoora Pharma 95,000,000
37 Ventilators M/s Dynamic Ent 126,693,175
38 Face Mask 3 Ply M/s Protect Solution 196,000,000
39 PCR Kits SYSTAAQ 96 Reaction M/s Pakistan Microbiological 200,000,000
40 ICU Ventilator M/s Vision Technology 101,400,000
41 Mobile Ventilators YH-830 M/s Scientific Tech Corporation 68,286,000
42 Mobile Ventilators YH-830 Mumtaz Brothers 71,880,000
43 Surgical face mask 3xlayers AWM Ventures Pvt. Ltd. 166,800,000
Portable container with attached
M/S ESRA international 99,900,000
44 toilet
45 PCR lab kits M/S Syed Alla Ud Din & Co. 227,500,000
46 Covid-19 Real time PCR Kit M/s MC Service 240,000,000
47 Ventilator S 1100 M/s Nirta Technologies 389,248,380
M/s Arham Construction
Ventilator VG-70 1,450,233,800
48 Enterprises
49 ICU Ventilator VG-70 M/s Petro sourcing Pvt. Ltd. 346,477,850
50 PCR Kits Real Time/ M/s Hoora Pharma 192,015,360
51 x-ray machine Angell M32 M/s Kestral Trading 80,000,000
52 Portable ventilator M/s Kestral Trading 95,000,000
53 PCR lab kits M/s Syed Alla ud Din & Co. 227,500,000
54 X Ray Machine Per love 5100 C M/s Siddique Sons Limited 462,000,000
55 Cardboard Box FB Const Govt Contractor 70,000,000
Total 17,570,027,275
Annex-III
Sr. AWB / Flight Weight Cost (Rs) Consignee

Good Description
No. Number / date (kg)
1. 214-80588594 LED Display 397 397,000 Hamza Camp
PK8852/23 Apr
2. 214-80589224 LED Video Processor 28 28,000 Hamza Camp
PK8852/23 Apr WIFI Projector
3. 214-80589320 LED Display 132.5 132,500 Hamza Camp
144
PK8852/23 Apr
4. 214-80588815 Ventilator 887 887,000 NESCOM
PK8852/22 Apr
5. 214-80589025 Infrared Thermometer 20 20,000 NESCOM
PK8852/22 Apr
6. 214-80588653 Full Protective Goggles 1171 1,171,000 Kolachee
PK8852/26 Apr
7. 214-80588734 Splash Protection Face 509 509,000 Kolachee
PK8852/21 Apr Shield
8. 214-80588723 Latex Surgical Gloves 720 720,000 Kolachee
PK8852/21 Apr
9. 214-80587916 Disposable Surgical 2264 2,264,000 Enar Petroleum
PK8852/9 Apr Gown
10. 214-80589316 Computer All-in-One 401 401,000 Enar Petroleum
PK8852/24 Apr Machine
11. 214-80589353 TANBead Nucleic 146 146,000 NUST
PK8852/24 Apr ACID Extraction
12. 214-80589563 Polynucleotides 3 3,000 NUST
PK8852/28 Apr
13. 214-80588244 Masks 338.5 338,500 Dynamic
PK8852/15 Apr Engineering
14. 214-80589530 Protective Masks 595 595,000 Dynamic
PK8852/1 May Engineering
15. 214-80590016 Mould 14 14,000 Al Hafiz
PK8852/12 May
16. 214-80589670 Video Recorder 489.5 489,500 SPD
PK8852/11 May
17. 214-80590495 Protective Glasses 1.5 1500 Gangaram
PK8852/4 Jun Hospital
Total 8117 8,117,000
Annex-IV
Sr.
No Description
Notifications of Project director and project coordinator posted in IHITC
1 since inception and subsequent appointments.
2 Inspection reports of the procurement items in China and Bangladesh
3 Bank statement of Pakistan Embassy in China and Bangladesh.
4 Delivery challans China
5 Physical verification report
6 Internal audit report
Annex-V
SALES TAX & SERVICES TAX NOT DEDUCTED ON THESE CASES

S# Date Vendor Amount GST Payable
1 19/05/2020 M/s Afia Noor Textile 14,000,000 2,380,000
2 8/5/2020 M/s Afroz Traders 5,750,000 977,500
145
3 10/6/2020 M/s Ahsan Ikram Textile 15,500,000 2,635,000
4 13/05/2020 M/s Aitmaad Builders 17,860,000 3,036,200
5 30/03/2020 M/s Al-Majid Logistic 19,800,000 3,366,000
6 16/4/2020 M/s Al-Majid Logistic 1,395,000 237,150
10 5/4/2020 M/s Al-Rehman Traders 24,500,000 4,165,000
11 25/4/2020 M/s Al-Rehman Traders 24,500,000 4,165,000
12 20/4/2020 M/s Al-Umair & Company 15,000,000 2,550,000
13 22/4/2020 M/s Al-Umair & Company 7,000,000 1,190,000
14 19/05/2020 M/s Aura Associates 7,000,000 1,190,000
15 19/05/2020 M/s AZI Internationl 14,000,000 2,380,000
16 7/4/2020 M/s Bio Care Health Pvt Ltd 10,800,000 1,836,000
17 7/4/2020 M/s Bio Care Health Pvt Ltd 7,950,000 1,351,500
18 19/05/2020 M/s Buraak Enterprises 45,500,000 7,735,000
19 8/5/2020 M/s Cabbot Surgicals 4,900,000 833,000
20 11/5/2020 M/s Chawala Enterprises 13,600,000 2,312,000
21 21/4/2020 M/s FB Constructors 100,000,000 17,000,000
22 25/4/2020 M/s FB Constructors 84,100,000 14,297,000
23 28/03/2020 M/s Forward Solution 12,509,000 2,001,440
24 22/4/2020 M/s Forward Solutions 25,000,000 4,000,000
25 10/6/2020 M/s Forward Solutions 17,130,000 2,740,800
26 13/05/2020 M/s H&S Textile 24,000,000 4,080,000
27 13/05/2020 M/s Incredible Ideas 51,000 8,670
28 5/4/2020 M/s M. Inayat Furniture 4,750,000 807,500
29 2/4/2020 M/s M. Inayat Furniture 4,880,000 829,600
30 8/5/2020 M/s Man Enterprises 1,903,700 323,629
31 22/4/2020 M/s Masood Textile 13,500,000 2,295,000
32 19/05/2020 M/s Masood Textile 21,250,000 3,612,500
33 23/4/2020 M/s Matora Engineering 3,500,000 595,000
34 13/05/2020 M/s Medicamp International 17,000,000 2,890,000
35 4/4/2020 M/s Medicamp International 13,500,000 2,295,000
36 19/05/2020 M/s Mega Traders 14,000,000 2,380,000
37 4/4/2020 M/s Meraj Enterprises 260,000 44,200
38 13/05/2020 M/s Meraj Enterprises 136,000 23,120
39 5/4/2020 M/s Minerva Builders 9,391,000 1,596,470
40 15/4/2020 M/s Minerva Builders & Innovations 35,290,000 5,999,300
41 6/5/2020 M/s Nasurullah Trading 6,500,000 1,105,000
42 10/6/2020 M/s Nasurullah Trading 14,500,000 2,465,000
43 30/4/2020 M/s Nisar General 3,850,000 654,500
44 25/4/2020 M/s Nova Engineering 1,474,000 250,580
45 29/03/2020 M/s OJS 10,620,000 1,805,400
46 30/03/2020 M/s OJS 246,000,000 41,820,000
47 16/4/2020 M/s OJS Traders Pvt Ltd 1,750,000 297,500
48 10/6/2020 M/s pak Business 112,100,000 19,057,000
M/s Pak Business International Pvt
49 22/06/2020 153,400,000 26,078,000
Ltd
50 24/4/2020 M/s Pak Italia Diligence Pvt Ltd 75,000,000 12,750,000
51 16/4/2020 M/s Pak Italia Pvt Ltd 15,000,000 2,550,000
146
52 4/4/2020 M/s Progressive Trade 1,400,000 238,000
54 22/4/2020 M/s Progressive Trade 14,000,000 2,380,000
55 8/5/2020 M/s Progressive Trade 14,000,000 2,380,000
57 25/4/2020 M/s PROTECH Solution Pvt Ltd 14,500,000 2,465,000
58 3/4/2020 M/s RL Hummate 700,000 119,000
59 5/4/2020 M/s Salman Enterprises 4,500,000 765,000
60 22/06/2020 M/s Scribble General 16,000,000 2,720,000
61 25/4/2020 M/s Services Square 6,350,000 1,079,500
62 20/4/2020 M/s Solar Dynamics 12,000,000 2,040,000
63 25/4/2020 M/s STANCOS Pvt Ltd 25,000,000 4,250,000
64 8/5/2020 M/s STANCOS Pvt Ltd 1,000,000 170,000
65 25/4/2020 M/s Suleman Enterprises 15,400,000 2,618,000
68 25/4/2020 M/s Technocratic Services 1,840,000 312,800
69 4/4/2020 M/s Texol 23,400,000 3,978,000
70 22/4/2020 M/s Texol International 28,000,000 4,760,000
73 27/4/2020 M/s TR Traders 14,000,000 2,380,000
74 8/5/2020 M/s TR Traders 14,000,000 2,380,000
75 8/6/2020 M/s Transwars Forwarders 7,675,900 1,228,144
76 23/06/2020 M/s Transwars Forwarders 620,500 99,280
77 22/4/2020 M/s Treinador International 27,000,000 4,590,000
78 22/4/2020 M/s Treinador International 2,670,000 453,900
79 22/4/2020 M/s Treinador International 1,780,000 302,600
80 8/5/2020 M/s Trienador International 13,500,000 2,295,000
81 21/4/2020 M/s Zafar Amin Textile Industries 7,000,000 1,190,000
84 19/05/2020 M/s Zeb & Company 21,000,000 3,570,000
Total 1,938,426,100 328,903,083
Annex-VI
S. PO date Items Name of firm Quantity UC Total Cost LT DESTO/ Dated
No. in PO PCSIR/
Others
1 22.05.20 Surgical Blue Birds 500,000 340 170000000 Yes PCRWR 04.06.20
Gowns Enterprises
2 10.04.20 Protective Afia Noor textile 20,000 700 14000000 Yes TTI 05.05.20
suits (with industries
head and
shoe cover)
60 gsm
3 10.04.20 Protective Suleman Eterprises 20,000 770 15400000 Yes TTI 05.05.20
suits (with
head and
shoe cover)
80 gsm
4 10.04.20 Disposable Texol International 20,000 780 15600000 Yes TTI 06.05.20
Protective Pvt. Ltd
coverall
safety suits
147
80gsm
5 11.05.20 Tyvek Suit M/s Pak Business 100,000 570 57000000 Yes PTTF 19.05.20
(Protection International
Suits for
health care)
80 GSM
6 20.04.20 Protective Mega ttraders 20,000 700 14000000 Yes NTU 22.07.19
suits (with Rawalpindi
head and
shoe cover)
60 gsm fabric
PP export
quality
7 24.04.20 Protective H&S Textile world 30,000 800 24000000 Yes NTU 22.07.19
suits (with Pakistan
head and
shoe cover)
80 gsm fabric
PP export
quality
8 20.04.20 Protective Zeb & Co. 30,000 700 21000000 Yes TTI 22.07.19
suits (with
head and
shoe cover)
60 gsm fabric
PP export
quality
9 31.03.20 Disposable Matora Engineering 5000 700 3500000 Yes M/S 22.07.19
protective Corporation Imsha
coverall textiles
safety suits
60 gsm
fabrics PP+
10 20.04.20 Protective AZI international 20,000 700 14000000 Yes NTU 28.04.20
suits (with ventures Lahore
head and
shoe cover)
60 gsm fabric
PP export
quality
11 20.04.20 Protective Nasrullah trading 10,000 775 7750000 Yes TTI 30.04.20
suits (with company
head and Rawalpindi
shoe cover)
80 gsm fabric
PP export
quality
12 20.04.20 Protective Nasrullah trading 10,000 675 6750000 Yes TTI 30.04.20
suits (with company
head and Rawalpindi
shoe cover)
60 gsm fabric
PP export
quality
13 22.05.20 ICU Grade M/s Quintex 200000 298 59600000 No
Goggles Medicals
14 22.05.20 ICU Grade M/s Mumtaz 100000 298 29800000 No
Goggles Brothers
15 16.06.20 ICU Grade M/s Mumtaz 200,000 298 59600000 No
Goggles Brothers
16 20.06.20 ICU Grade M/s Quintex 200,000 298 59600000 No
Goggles Medicals
17 20.06.20 ICU Grade M/s Scribbles GOS 50,000 298 14900000 No
Goggles
18 13.06.20 Latex Gloves M/s Al-Hamd 1,500,000 7.89 11835000 No
Enterprises
19 13.06.20 Latex Gloves Hospital appliances 1,000,000 7.89 7890000
20 13.06.20 Latex Gloves Farooq agencies 500,000 7.89 3945000 No
21 13.06.2020/ Shoe Covers Shabbir& Sons 200,000 9 1800000 No
02.07.2020
22 13.06.2020 Shoe Covers SR Traders 100,000 10.09 1009000 No
23 15.06.2020 Shoe Covers Zeb& Co. 50,000 9.8 490000 No
24 13.06.2020 Nitrile Zeb& Co. 1,000,000 13 13000000 No
148
Gloves
25 Nitrile SR Traders 16 0 No
Gloves
26 18.06.20 Nitrile RK Engineers & 1,000,000 16 16000000 No
Gloves Consultants
27 13.06.2020 surgical M/s Interlink 250,000 168 42000000 No
gowns-50 Corporation
GSM
28 16.06.2020 surgical M/s Hightech 150,000 190 28500000 No
gowns-50 Technological
GSM Concerns
29 13.06.2020 surgical M/s Afia Noor 75,000 190 14250000 No
gowns-50 Textile Mills
GSM
30 13.06.2020 surgical M/s Nisar General 75,000 190 14250000 No
gowns-50 Trading
GSM
31 13.06.2020 surgical M/s Texol Intl. 50,000 190 9500000 No
gowns-50
GSM
32 13.06.2020 Surgical Al-Umair& Co. 100,000 389 38900000 No
gowns (80
gsm)
33 16.06.2020 Surgical M/s Hightech 100,000 389 38900000 No
gowns (80 Technological
gsm) Concerns
34 13.06.2020 Surgical Sulman Enterprises 100,000 389 38900000 No
gowns (80
gsm)
35 13.06.2020 Surgical Zafar Amin Textiles 100,000 389 38900000 No
gowns (80 ltd.
gsm)
36 13.06.2020 Surgical Altaf Sons 50,000 389 19450000 No
gowns (80
gsm)
37 13.06.2020 Surgical M/s Afia Noor 100,000 389 38900000 No
gowns (80 Textile Mills
gsm)
38 13.06.2020 N/KN-95 SR Traders 50000 390 19500000 No
(with filter)
39 16.06.2020 N/KN-95 HooraPharma 50000 390 19500000 No
(with filter)
40 13.06.2020 N/KN-95 Maris Intl. Pvt. Ltd 50000 390 19500000 No
(with filter)
41 13.06.2020 N/KN-95 Sial Enterprises 50000 390 19500000 No
(with filter)
42 19.06.2020 N/KN-95 Anwar Khawaja 50000 197.9 9895000 No
(with filter)
43 13.06.2020 N/KN-95 SR Traders 200,000 199 39800000 No
(without
filter)
44 13.06.2020 N/KN-95 HooraPharma 100,000 220 22000000 No
(without
filter)
45 13.06.2020 N/KN-95 Maris Intl. Pvt. Ltd 100,000 220 22000000 No
(without
filter)
46 N/KN-95 Sial Enterprises 50,000 220 11000000 No
(without
filter)
47 18.06.2020 N/KN-95 Bio Biz 50,000 242 12100000 No
(without
filter)
48 13.06.2020 Disposable Interlink Corp. 500,000 114.5 57250000 No
gowns (30
gsm)
49 10.06.2020 Disposable Hospital appliances 20,000 120 2400000 No
gowns (30
gsm)
50 13.06.2020 Disposable Mumtaz Brothers 100,000 130 13000000 No
gowns (30
gsm)
51 13.06.2020 Disposable Afia Noor textile 100,000 130 13000000 No
149
gowns (30 Mills
gsm)
52 16.06.2020 Disposable Pak Business Intl. 100,000 130 13000000 No
gowns (30 Private Ltd.
gsm)
53 13.06.2020 Disposable MS Enterprises 100,000 130 13000000 No
gowns (30
gsm)
54 13.06.2020 Disposable Trade Master 100,000 130 13000000 No
gowns (30
gsm)
55 10.06.2020/ Face shields Zeb& Co. 25000 170 4250000 No
29.06.2020 (ICU/
Medical
Grade)
56 13.06.2020/ Face shields Afia Noor textile 25000 170 4250000 No
22.06.2020 (ICU/ Mills
Medical
Grade)
57 16.06.2020 Face shields Pak Business Intl. 20000 170 3400000 No
(ICU/ Private Ltd.
Medical
Grade)
58 13.06.2020 Face shields Mumtaz Brothers 50000 170 8500000 No
(ICU/
Medical
Grade)
59 Face shields Riazud Din 170 0 No
(ICU/ Engineer Pvt. Ltd.
Medical
Grade)
60 Surgical M/s 3A Diagnostics 1,500,000 12.78 19170000 Yes
Mask (3
layers with
melt blown)
61 Surgical M/s Afianoor 1,000,000 12.78 12780000 Yes
Mask (3 Textile Mills
layers with
melt blown)
62 Surgical M/s Mega Traders 500,000 12.78 6390000 Yes
Mask (3
layers with
melt blown)
63 Surgical M/s RK Engineers 0 Yes Chinese
Mask (3 lab
layers with
melt blown)
64 Surgical M/s SR Traders 0 No
Mask (3
layers with
melt blown)
65 Surgical M/s Haji 0 Yes Chinese
Mask (3 Muhammad Ibrahim lab
layers with & Sons
melt blown)
66 Surgical M/s Treinedor 0 No
Mask (3 International
layers with
melt blown)
67 Surgical M/s S Zia ulHaq& 0 No
Mask (3 Sons Pvt Ltd
layers with
melt blown)
68 13.06.2020 Disposable SR Traders 200,000 4.4 880000 No
caps
69 13.06.2020 Disposable Zeb& Co. 100,000 4.4 440000 No
caps
70 13.06.2020 Disposable AnjumImpex 50,000 4.4 220000 No
caps
71 13.06.2020 Disposable Kolachi Intl. Pvt. 25,000 4.4 110000 No
caps Ltd
72 17.07.2020 Hand Caraway 500 2250 1125000 No
Sanitizers (5 Pharmaceuticals
150
Ltr)
73 Hand Maple 2475 0 No
Sanitizers (5 Pharmaceuticals Pvt.
Ltr) Ltd.
74 Hand Afroze Traders 2997 0 No
Sanitizers (5
Ltr)
75 17.07.2020 Hand Caraway 1000 520 520000 No
Sanitizers (1 Pharmaceuticals
Ltr)
76 Hand Maple 525 0 No
Sanitizers (1 Pharmaceuticals Pvt.
Ltr) Ltd.
77 Hand Lifeline distributors 632.5 0 No
Sanitizers (1
Ltr)
78 Hand Stancos Pvt. Ltd. 650 0 No
Sanitizers (1
Ltr)
Sanitizers (1
Ltr)
80 17.07.2020 Hand Maple 2000 320 640000 No
Sanitizers Pharmaceuticals Pvt.
(500 ml) Ltd.
81 Hand Caraway 328 0 No
Sanitizers Pharmaceuticals
(500 ml)
82 Hand Lifeline distributors 368 0 No
Sanitizers
(500 ml)
Sanitizers
(500 ml)
Sanitizers
(500 ml)
85 17.07.2020 Hand Caraway 2000 165 330000 No
Sanitizers Pharmaceuticals
(250 ml)
86 Hand Lifeline distributors 248 0 No
Sanitizers
(250 ml)
Sanitizers
(250 ml)
Sanitizers
(250 ml)
89 02.05.2020 D-95 Masks Defence Science & 20,000 103.3 2066000 No
Technology
Organization
90 02.05.2020 Face Shield Defence Science & 20,000 255.5 5110000 No
Technology
Organization
91 02.05.2020 D-95 Masks Defence Science & 6,000 103.3 619800 No
Technology
Organization
92 25.03.20 PPE Kits OJS Traders Pvt Ltd 500,000 6,620 3.31E+09 No
(PPE)-12 x
Items each
list attached
93 25.03.20 N-95 OJS Traders Pvt Ltd 2,500,000 500 1.25E+09 No
94 25.03.20 Face Mask (5 OJS Traders Pvt Ltd 500,000 38 19000000 No
in each box)
95 25.03.20 Protective OJS Traders Pvt Ltd 500,000 1200 600000000 No
uniform
96 25.03.20 Hand OJS Traders Pvt Ltd 500,000 1200 600000000 No
sanitizers 250
ml (imported)
97 25.03.20 Head cover OJS Traders Pvt Ltd 2,500,000 20 50000000 No
caps (5 in
each box)
151
98 25.03.20 Surgical OJS Traders Pvt Ltd 500,000 800 400000000 No
gown
99 25.03.20 Surgical OJS Traders Pvt Ltd 500,000 120 60000000 No
gloves
100 25.03.20 Latex gloves OJS Traders Pvt Ltd 2,500,000 20 50000000 No
(5 in each
box)
101 25.03.20 Shoe cover (5 OJS Traders Pvt Ltd 2,500,000 18 45000000 No
in each box)
102 25.03.20 Face shield OJS Traders Pvt Ltd 500,000 400 200000000 No
103 25.03.20 Goggles OJS Traders Pvt Ltd 500,000 1300 650000000 No
104 22.05.20 Tyvek Suit (1) M/s Pak 500,000 570 285000000 No
(Protection Business
Suits for International
health care)
80 GSM
105 22.05.20 Tyvek Suit (3) M/s Afroz 50,000 570 28500000 No
(Protection Trader
Suits for
health care)
80 GSM
106 22.05.20 N-95 Mask (1) M/s 3A 50,000 318.63 15931500 Yes Desto
Diagnostics
107 11.05.20 Latex Gloves (1) M/s Qalandar 300,000 8.88 2664000 No
BuxAbro& Co
108 11.05.20 Shoe Covers (1) M/s M/s Blue 200000 10 2000000 No
Birds Enterprises
109 11.05.20 Head Cover (1) MAGMA 200,000 4 800000 No
International
110 11.05.20 Surgical (1) Pak Business 200,000 340 68000000 No
Gowns International
111 11.05.20 Face Shields (1) Anwar Khawaja 50,000 149 7450000 No
Ind. Pvt Ltd.
112 22.05.20 Face Shields (1) Anwar Khawaja 100,000 149 14900000 No
Ind. Pvt Ltd.
113 31.03.20 Protective M/s Zafar Amin 10,000 700 7000000 No
suits Textile industries
114 31.03.20 M/s TR Traders 20,000 700 14000000 No
115 31.03.20 Face mask M/s FB Constructors 20,000 29 580000 No
116 31.03.20 Head cover M/s FB Constructors 20,000 18 360000 No
caps
117 31.03.20 Surgical M/s FB Constructors 20,000 110 2200000 No
gloves
118 31.03.20 Latex gloves M/s FB Constructors 20,000 20 400000 No
119 31.03.20 Shoe cover M/s FB Constructors 20,000 18 360000 No
120 31.03.20 Protected M/s FB Constructors 20,000 950 19000000 No
suits
121 31.03.20 N-95 mask M/s FB Constructors 20,000 910 18200000 No
122 31.03.20 Goggles M/s FB Constructors 20,000 900 18000000 No
gowns
gown
disposable
125 22.03.20 Disposable M/s Grand Union 5,000 40 200000 No
gloves International
126 22.03.20 surgical caps M/s Grand Union 10,000 8 80000 No
International
127 22.03.20 Gowns M/s Medicamp 20,000 850 17000000 No
(sterilized) International
128 22.03.20 Tyvek suits M/s Progressive 2,000 700 1400000 No
(Protection Trade Company
suits)
129 20.04.20 N-95 Four brothers agri 30,000 600 18000000 No
service Pakistan
130 10.04.20 Disposable Scribbles general 20,000 800 16000000 No
Protective order supplier
coverall
safety suits
(with head
and shoe
cover) 80
152
gsm
131 20.04.20 Protective Pakistan Ordinance 20,000 875 17500000 No
suits (with Factory
head and
shoe cover)
80 gsm fabric
PP export
quality
132 24.04.20 Protective TR traders 20,000 700 14000000 No
suits (with contractors &
head and manufacturers
shoe cover) Karachi
60 gsm fabric
PP export
quality
133 31.03.20 Face Masks- M/s Incredible Ideas 1000 1100 1100000 No
N-95
134 31.03.20 Protection Progressive Trade 5000 700 3500000 No
suits Co.
135 31.03.20 Disposable Al-Umair & Co. 10000 700 7000000 No
protective
coverall
safety suits
60 gsm
fabrics PP+
136 31.03.20 Dispoable Nisar General 5000 770 3850000 No
protective Trading
coverall
safety suits
75 gsm
fabrics PP+
137 31.03.20 Protective Nasrullah Trading 10,000 650 6500000 No
suits H&S Co.
covers
138 31.03.20 Surgical face M/s Incredible Ideas 500 35 17500 No
mask 3 layers
139 31.03.20 Body bags M/s Treinador Intl. 3,000 890 2670000 No
36x84
140 31.03.20 Disposable Texol Intl. Pvt Ltd. 40,000 700 28000000 No
protective
coverall
safety suits
60 gsm
fabrics PP+
141 31.03.20 Protective Masood Textiles 20,000 675 13500000 No
suits H&S Mills
Cover
142 29.03.20 Body bags M/s Treinador Intl. 2000 890 1780000 No
36x84
143 25.03.20 K-N95 Mask M/s Texol 10,000 239.97 2399700 No
International Pvt Ltd
144 30.03.20 Protective M/s Texol 40,000 700 28000000 No
Coverall international `
Safety Suits
Fabric PP
145 29.03.20 Body Bags M/s Treinador 3000 890 2670000 No
36x84 Fabric international
PP
146 26.03.20 Tyvek Suit M/s Progressive 5000 700 3500000 No
(Protection Trade Company
Sauit)
147 26.03.20 Tyvek Suit M/s Bio Care Health 5,000 1,100 5500000 No
60 Gram PVt Ltd
148 26.03.20 Personal M/s Kolachee 100,000 9,508.64 950864000 No
Protective International Pvt Ltd
Kits Box (12
items)
149 27.03.20 Protective Texol International 30,000 1300 39000000 No
Suits Pvt Ltd
150 27.03.20 Personal M/s Solar Dynamic 5000 2400 12000000 No
Protective PVt Ltd
Equipment
(PPEs)
153
151 27.03.20 Disposable PAK ITALIA Pvt 400,000 750 300000000 No
Protective Ltd
Coverall
Safety Suits
152 20.03.20 Face Mask 3 M/s Protect Solution 700000 28 19600000 No
Ply
153 20.03.20 Surgical face AWM Ventures Pvt. 6,000,000 27.8 166800000 No
mask Ltd.
3xlayers (1
million in
each PHQ
and
remaining at
NDMA,
Islamabad)
154 18.03.20 Hazmit suits M/s Technocrat 2500 735 1837500 No
Services
155 18.03.20 Surgical face Aitmad builders and 185750 29.5 5479625 No
masks developers
156 18.03.20 Surgical face Aitmad builders and 118400 32 3788800 No
masks export developers
quality
157 18.03.20 Hand Aitmad builders and 8000 1,750 14000000 No
sanitizers developers
158 17.03.20 Face mask M/s Incredible 2500 35 87500 No
159 17.03.20 Sanitizer M/s Meraj 200 1300 260000 No
160 16.03.20 N-95 M/s Mumtaz 500 1300 650000 No
Brothers
161 22.03.20 Latex gloves M/S Grand Union 5000 40 200000 No
international
162 24.03.20 Protective M/S SULEMAN 3000 1500 4500000 No
glasses enterprises
163 24.03.20 Face M/s Mumtaz 3000 1500 4500000 No
protective brothers
shields for
doctors
164 19.03.20 Gloves M/s Meraj 51 24.4 1244.4 No
Enterprises
165 19.03.20 Shoe cover M/s Meraj 51 19.52 995.52 No
Enterprises
166 19.03.20 Surgical suits M/s Meraj 51 2257 115107 No
Enterprises
167 19.03.20 Face mask M/s Meraj 250 34 8500 No
Enterprises
168 19.03.20 Hand M/s Meraj 6 1500 9000 No
sanitizer Enterprises
(large)
169 19.03.20 Hand M/s Meraj 6 350 2100 No
sanitizer Enterprises
(small)
170 19.03.20 Gloves M/s Incredible Ideas 51 48 2448 No
171 19.03.20 Shoe cover M/s Incredible Ideas 51 35 1785 No
172 19.03.20 Surgical caps M/s Incredible Ideas 51 28 1428 No
173 19.03.20 Face mask N- M/s Incredible Ideas 35 1300 45500 No
95
174 19.03.21 Face mask M/s Mumtaz 10,000 27.8 278000 No
3ply Brothers
175 19.03.22 N-95 mask M/s four Brothers 10,000 550 5500000 No
176 19.03.23 Surgical face M/s Minerva 1,000,000 29.5 29500000 No
mask 3 ply Builders
with soft
strips
177 23.03.20 Surgical M/s Medicamp Intl. 10,000 850 8500000 No
gowns
sterilized
178 23.03.20 Surgical M/s Medicamp Intl. 10,000 500 5000000 No
gowns non-
sterilized
179 23.03.20 Surgical M/s Protect Solution 500,000 29 14500000 No
masks 3
layers
180 23.03.20 ICU shoes M/s Mumtaz 3500 1670 5845000 No
Brothers
154
181 23.03.20 Disposable M/s Mumtaz 100,000 5.6 560000 No
caps Brothers
182 23.03.20 Tyvek suit/ M/s Capital Trade & 5,000 600 3000000 No
Prtn suit Corp
183 23.03.20 Latex glove M/s Kestral Trading 500,000 22 11000000 No
blue
184 24.03.2020 Hand M/s RL Hummate 1000 700 700000 No
Sanitizer Pvt Ltd
185 31.03.20 Disposable Progressive Trade 20,000 700 14000000 No
Protective Company
Coverall
Safety Suits
60
GrmFabricPP
+ Export
Quality
186 31.03.20 Sanitizer FB Const Govt 50,000 600 30000000 No
250ml Contractor
187 31.03.20 Disposable TRINDOR 40,000 675 27000000 No
protective International
coverall
fafety suits
50 gram 60
grm Fabric
PP
188 31.03.20 Protected OJS Trader Pvt LTd 50,000 950 47500000 No
Suits
189 31.03.20 N-95 Mask OJS Trader Pvt LTd 50,000 910 45500000 No
190 31.03.20 Goggles OJS Trader Pvt LTd 50,000 900 45000000 No
191 31.03.20 Face Shield OJS Trader Pvt LTd 50,000 350 17500000 No
192 31.03.20 Surgical OJS Trader Pvt LTd 50,000 800 40000000 No
Gowns
193 31.03.20 Face Masks 3 OJS Trader Pvt LTd 250,000 29 7250000 No
Layrer
194 31.03.20 Head Cover OJS Trader Pvt LTd 50,000 18 900000 No
Caps
195 31.03.20 Surgical OJS Trader Pvt LTd 50,000 110 5500000 No
Gowns
196 31.03.20 Lates OJS Trader Pvt LTd 50,000 20 1000000 No
197 31.03.20 Shoe Cover OJS Trader Pvt LTd 50,000 18 900000 No
198 31.03.20 Protective Masood Textile 20,000 675 13500000 No
Suits with Mills
Shoe & Head
Cover 60
gsmFabric
PP+ Export
Quality
199 31.03.20 Protective M/s Zafar Amin 10,000 700 7000000 No
Suits with Textile Ind.
pair of Latex
Gloves/60
gsm Fabric
PP+Export
Quality
200 Protective Chawla Enterprises 20000 680 13600000
Suit 80 gsm
201 Protective 28000000
Texol 40,000 700
Suit 60 gsm
Suleman Enterprises 40,000 770
Suit 80 gsm
Suit 60 gsm
204 KN-95 Four Brother Agri 50,000 900 45000000
Afroze Traders 10,000 575
Suit 60 gsm
Ahsen Ikram Textile 20,000 775
Suit 60 gsm
Aura Associates 10,000 700
Suit 60 gsm
Suit 80 gsm
Progressive Trade 20,000 700
Suit 60 gsm
155
Service Square 10,000 635
Suit 60 gsm
Texol 40,000 700
Suit 60 gsm
Trienador 20,000 675
Suit 60 gsm
Zafar Amin 30,000 700
Suit 60 gsm
Zafar Amin 10,000 800
Suit 80 gsm
Annex-VII
N
Qty L.D
S Name Qua o.
Price Deliv Deliv Charg
. O of Name of ntity Amoun Delivery of %a
File Number Rs/ PO date ered/ ered es
N S equip firm Ord t date D ge
USD awai Date Rs/
o. ment ered ay
ted USD
s
Actemr
09.06.2020 a
Emergency (Tociliz
2 25,399 2,00 5,079,9 6/30/202 6/11/
1 procurement of umab) Roche 100
0 .70 0 40 0 2020
Actemra & 200
Remdesivir mg/10
ml inj
45,719, 6/30/202 15.06 10 5,079,
1 Balance awaited 1,000
460 0 .2021 % 940
portabl
e
2(10)
contain
31.03.2020 M/s M/s Al-
2 ers/ 330,00 1,20 396,000 3/20/202 5/19/ 0.2 36,432
2 Al-majid Majid 4/3/2020 46
9 pre-fab 0.00 0 ,000 0 2020 0% ,000
logistics logistics
contain
26,80,161,191
ers
rooms
(SH-
300 96,420
5/16/202 5/31/202 6/16/ 20 192,84
3 F2(5) Eternit M/s ,000.0 20 600,000 20
0 0 2020 % 0,000
22.04.2020 M/s y Matora 0
3 Matora china) Engineeri
Engineering 30 ng (120
96,420
123 Vents vents) 5/16/202 5/31/202 6/16/ 0.2 154,27
4 ,000.0 30 600,000 30 16
JX 600 0 0 2020 0% 2,000
0
ICU
Defence
Science &
D-95 Technolog 20,0 2,066,0 02.05.20 20,00 5/15/202 5/19/ 0.2
5 103.3 4 16,528
Masks y 00 00 20 0 0 2020 0%
Organizati
on
Defence
Science &
D-95 Technolog 6,00 02.05.20 5/15/202 5/19/ 0.2
6 103.3 619,800 6,000 4 4,958
4 30.04.2020 F- Masks y 0 20 0 2020 0%
7 2(34-B) Organizati
on
ICU
Ventila
tor Trade
1,783,
SIARE Vision 29729 6,00 17,837, 02.05.20 10
7 770,00
TRON Internatio 50 0 700,000 20 %
0
4000 nal
SIARE
Italy
Oxygen
cylinde 10,0 375,000 25.06.20 10 37,500
8 Na 37500
r 240 00 ,000 20 % ,000
cft
Oxygen Pakistan
5,00 132,500 06.07.20 8/10/202 10 13,250
9 cylinde Oxygen 26500
0 ,000 20 0 % ,000
r 48 cft Ltd.
F-2(50) Oxygen
4 25.06.2020 cylinde
9 Oxygen r
Ghani
cylinders medical
1 chemical 1,80 46,956, 25.06.20 10 4,695,
graded 26087 7/5/2020
0 industries 0 600 20 % 660
high
Pvt. Ltd.
pressur
e 215
cft
1 Oxygen Pakistan 2,50 77,500, 02.07.20 7/31/202 10 7,750,
31000
1 cylinde Gas Pvt. 0 000 20 0 % 000
156
r 215 Ltd.
cft with
flow
meter
and
regulat
or
Oxygen
cylinde
r 350
cft with Pakistan
1 31,500, 02.07.20 7/31/202 10 3,150,
flow Gas Pvt. 45000 700
2 000 20 0 % 000
meter Ltd.
and
regulat
or
Bed
with Nasrullah
1 11200 11,200, 20.06.20 6/25/202 7/6/2 0.2 246,40
accesso Trading 100 11
3 0 000 20 0 020 0% 0
ries (4 Co.
motion)
F. 2(49) Side Nasrullah
1 5 20.06.20 6/25/202 7/6/2 0.2
20.06.2020 locker Trading 9000 100 900,000 11 19,800
4 0 20 0 020 0%
ICU Beds (New) Co.
Over
bed Nasrullah
1 20.06.20 6/25/202 7/6/2 0.2
table Trading 9000 100 900,000 11 19,800
5 20 0 020 0%
food Co.
trolley
Fingerti
Nasrullah
1 p pulse 1,00 2,400,0 29.06.20 6/30/202 7/4/2 0.2
Trading 2400 1,000 4 19,200
6 oximet 0 00 20 0 020 0%
company
er
Nasul
canola
1 Hospital 5,00 26.06.20 6/29/202 7/20/ 0.2
safety 55 275,000 5,000 21 11,550
7 appliance 0 20 0 2020 0%
brand
china
Oxygen
regulat
1 5 Hospital 26.06.20 6/29/202 7/20/ 0.2
or with 4000 70 280,000 70 21 11,760
8 2 F.2(45) appliance 20 0 2020 0%
humidif
14.06.2020
ier
Fingerti
p pulse
oximet
er LED
1 Hospital 26.06.20 6/29/202 7/2/2 0.2
display 2600 500 520,000 200 3 3,120
9 appliance 20 0 020 0%
Yonker
(CE
approv
ed)
2 6/29/202 7/20/ 0.2
780,000 300 21 32,760
0 0 2020 0%
IV
2 MB 6/12/202 10
Fistula 68 500 34,000 09.06.20 3,400
1 traders 0 %
(China)
Falcon
2 MB 6/12/202 10
Tube, 21 500 10,500 09.06.20 1,050
2 traders 0 %
15 ml
2 Malria, MB 6/12/202 10
1,675 20 33,500 09.06.20 3,350
3 25 test traders 0 %
HIV
screeni
ng, 40
2 test MB 6/12/202 10
1,480 13 19,240 09.06.20 1,924
4 5 2(47) Plasma Biotech traders 0 %
/
3 Kits
accurat
e USA
Therap
utic
plasma
exchan
ge set
2 MB 15,000, 6/12/202 10 1,500,
225 ml/ 25,000 600 09.06.20
5 traders 000 0 % 000
125 ml
with
ACD
solutio
n
157
Spectra
TPE
(Therap
utic
plasma
exchan Suro Bio
ge) for Diagnosti
2 12,250, 12.06.20/ 15.06.20/ 6/25/
Cobe c& 24,500 500 124
6 000 22.06.20 10.07.20 2020
Spectra Pharmace
with uticals
ACDA
plasma
exchan
ge kit
(TPE)
2 7/8/2
186
6 020
2 4,655,0 7/10/202 0.2
190 16/07 6 55,860
6 00 0 0%
/2020
Therap
utic
plasma
exchan
ge set
225 ml/ Hospital
2 125 ml supply 1,500,0 12.06.20 300, 24.06
2,500 600 24.06.20
7 with corporatio 00 20 200 .20,
ACD n
solutio
n
(Hamo
netics
MCS+)
2 10.07
200 10.07.20
7 .20
plasma
exchan
Basic
ge kit
2 pharmace 4,200,0 6/15/202 6/18/ 0.2
with 24,000 300 12.06.20 175 3 25,200
8 uticals 00 0 2020 0%
ACD
Pvt. Ltd
solutio
n
2 6/15/202 6/20/ 0.2
600,000 25 5 6,000
8 0 2020 0%
2 2,400,0 6/22/202 await 10 240,00
Balance awaited 100
8 00 0 ed % 0
Trima
plasma
2 kit 157,87 1,00 157,872 12/15.06. 10/12.07. 10 15,787
ZEDCO
9 TERU 2 0 ,000 2020 2020 % ,200
MOBC
T
ORICA
RE OJS
3 5,000, 500,000 10 50,000
Ventila Traders 100 25.03.20 4/9/2020
0 000 ,000 % ,000
tor (V- Pvt Ltd
F. No. 2(15) 8800)
25.03.2020 CART OJS
3 90,0 10,620, 90,00 3/26/202 3/27/ 0.2
Minutes of Board Traders 118 25.03.20 1 21,240
1 00 000 0 0 2020 0%
5 10th Meeting Boxes Pvt Ltd
5 of the PCR
24.03.20
3 Procurement Kit for Hoora 4,16 192,015 10 19,201
46,080 (28.03.2 4/3/2020
2 Committee for Covid- Pharma 7 ,360 % ,536
0)
Coranavirus 19
Sample
24.03.20
3 collecti Hoora 100, 32,002, 10 3,200,
320 (28.03.2 4/3/2020
3 on Pharma 008 560 % 256
0)
swab
F. No. 2(15)
25.03.2020 DAHU
Minutes of A Body
M/S
3 5 10th Meeting Therma 2,000, 200,000 3/30/202 4/4/2 0.2 2,000,
KESTRA 100 25.03.20 100 5
4 7 of the l 000 ,000 0 020 0% 000
L Trading
Procurement Scanne
Committee for rs
Coranavirus
Tyvek
Suit
(Protect
M/s Pak
1 F. 2(6) Tender ion
3 Business 500, 39,900, 70,00 6/12/ 0.2 558,60
6 notice Suits 570 22.05.20 6/5/2020 7
5 Internatio 000 000 0 2020 0% 0
4 08.04.2020 for
nal
health
care)
80
158
GSM
3 142,500 250,0 6/12/ 0.2 1,995,
6/5/2020 7
5 ,000 00 2020 0% 000
3 17,100, 30,00 6/15/202 6/20/ 0.2 171,00
5
5 000 0 0 2020 0% 0
3 142,500 250,0 6/15/202 6/20/ 0.2 1,425,
5
5 ,000 00 0 2020 0% 000
Tyvek
Suit
(Protect
ion
3 Suits M/s Afroz 50,0 16,125, 25,00 6/16/ 0.2 354,75
645 22.05.20 6/5/2020 11
6 for Trader 00 000 0 2020 0% 0
health
care)
80
GSM
3 16,125, 25,00 6/10/202 6/16/ 0.2 193,50
6
6 000 0 0 2020 0% 0
MAGMA
3 Head 200, 180,0 5/18/202 5/20/ 0.2
Internatio 4 720,000 11.05.20 2 2,880
7 Cover 000 00 0 2020 0%
nal
3 20,00 5/18/202 5/30/ 0.2
80,000 12 1,920
7 0 0 2020 0%
Surgica
(1) Pak
l
3 Business 200, 68,000, 200,0 5/25/202 5/30/ 0.2 680,00
Gowns 340 11.05.20 5
8 Internatio 000 000 00 0 2020 0% 0
350
nal
gsm
Surgica
(2) Blue
l
3 Birds 500, 87,500, 250,0 6/16/ 0.2 1,925,
Gowns 350 22.05.20 6/5/2020 11
9 Enterprise 000 000 00 2020 0% 000
350
s
gsm
3 87,500, 250,0 6/15/202 6/16/ 0.2 175,00
1
9 000 00 0 2020 0% 0
(1) Anwar
4 Face Khawaja 50,0 7,450,0 25,00 5/21/202 6/1/2 0.2 163,90
149 11.05.20 11
0 Shields Ind. Pvt 00 00 0 0 020 0% 0
Ltd.
4 25,00 5/31/202 5/22/
0 0 0 2020
5000
0 by
05.06
.20
4 100, 14,900, 100,0 10 1,490,
149 22.05.20 and
0 000 000 00 % 000
5000
0 by
10.06
.20
(1) Pak
4 Gum Business 3,00 15,600, 1300 5/21/202 5/19/
1200 11.05.20
1 Boots Internatio 0 000 0 0 2020
nal
4 15,600, 1300 6/11/ 0.2 187,20
22.05.20 6/5/2020 6
1 000 0 2020 0% 0
M/s TR
4 Protecti 20,0 14,000, 4/10/202 4/22/ 0.2 336,00
Traders 700 31.03.20 12
2 ve suits 00 000 0 2020 0% 0
120
Ventila M/s 80,350
4 8,035, 803,500 10
tors Ningbo 100 31.04.20 4/8/2020 ,000.0
3 000 ,000 %
VG- Sunrise 0
M/s FB
4 Face 20,0 4/13/202 4/22/ 0.2
Construct 29 580,000 31.03.20 9 10,440
4 mask 00 0 2020 0%
ors
Head M/s FB
4 20,0 4/13/202 4/22/ 0.2
cover Construct 18 360,000 31.03.20 9 6,480
5 00 0 2020 0%
caps ors
F. 2(24)/2019-
1 M/s FB
4 2018 the Surgica 20,0 2,200,0 4/13/202 4/22/ 0.2
6 Construct 110 31.03.20 9 39,600
6 meeting l gloves 00 00 0 2020 0%
5 ors
31.03.2020
M/s FB
4 Latex 20,0 4/13/202 4/22/ 0.2
Construct 20 400,000 31.03.20 9 7,200
7 gloves 00 0 2020 0%
ors
M/s FB
4 Shoe 20,0 4/13/202 4/22/ 0.2
Construct 18 360,000 31.03.20 9 6,480
8 cover 00 0 2020 0%
ors
M/s FB
4 Protect 20,0 19,000, 4/13/202 4/22/ 0.2 342,00
Construct 950 31.03.20 9
9 ed suits 00 000 0 2020 0% 0
ors
M/s FB
5 N-95 20,0 18,200, 4/13/202 4/29/ 0.2 582,40
Construct 910 31.03.20 16
0 mask 00 000 0 2020 0% 0
ors
159
M/s FB
5 Goggle 20,0 18,000, 4/13/202 4/22/ 0.2 324,00
Construct 900 31.03.20 9
1 s 00 000 0 2020 0% 0
ors
M/s
Gowns
5 Medicamp 20,0 10,200, 12,00 3/26/202 5/4/2 0.2 795,60
1 NO. 3- (steriliz 850 22.03.20 39
2 Internatio 00 000 0 0 020 0% 0
6 1/2020(Covid) ed)
nal 154
7 CCTV Camera
5 6,800,0 3/26/202 5/2/2 0.2 503,20
8,000 37
2 00 0 020 0% 0
LEISU
PSC
NG
Power
5 LUFT 2,500, 2,500,0 4/21/202 4/29/ 0.2
solution & 1 20.042 1 8 40,000
3 3 000 00 0 2020 0%
engineerin
Sr#J16
g
061
Protecti
ve suits
(with
head
and
5 shoe 30,0 21,000, 5/5/2 0.2
Zeb & Co. 700 20.04.20 5/3/2020 2 84,000
4 cover) 00 000 020 0%
60 gsm
fabric
PP
export
quality
Protecti
ve suits
(with
head
Nasrullah
and
trading
5 shoe 10,0 7,750,0 5/8/2 0.2
company 775 20.04.20 5/5/2020 3 46,500
5 cover) 00 00 020 0%
Rawalpin
80 gsm
di
fabric
PP
export
quality
Protecti
ve suits
(with
head
Nasrullah
and
trading
5 shoe 10,0 6,750,0 5/8/2 0.2
company 675 20.04.20 5/5/2020 3 40,500
6 cover) 00 00 020 0%
1 F. NO. 2(22) Rawalpin
60 gsm
6 31.03.2020 di
fabric
9 17th meeting PP
export
quality
Dispos
able
Protecti Texol
5 ve Internatio 20,0 15,600, 5/10/202 5/14/ 0.2 124,80
780 10.04.20 4
7 coveral nal Pvt. 00 000 0 2020 0% 0
l safety Ltd
suits
80 gsm
Dispos
able
protecti
ve
5 coveral Al-Umair 1000 7,000,0 10,00 4/12/202 4/13/ 0.2
700 31.03.20 1 14,000
8 l safety & Co. 0 00 0 0 2020 0%
suits 60
gsm
fabrics
PP+
Dispoa
ble
protecti
ve
Nisar
5 coveral 3,811,5 4/12/202 4/13/ 0.2
General 770 5000 31.03.20 4,950 1 7,623
9 l safety 00 0 2020 0%
Trading
suits 75
gsm
fabrics
PP+
5 4/12/202 4/14/ 0.2
38,500 50 2 154
9 0 2020 0%
Protecti
Nasrullah
6 ve suits 10,0 6,500,0 10,00 4/10/ 0.2
Trading 650 31.03.20 4/9/2020 1 13,000
0 H&S 00 00 0 2020 0%
Co.
covers
160
Surgica
M/s
6 l face 4/3/2 0.2
Incredible 35 500 17,500 31.03.20 500 4/2/2020 1 35
1 mask 3 020 0%
Ideas
layers
Body M/s
6 1,780,0 4/6/2 0.2
bags Treinador 890 2000 29.03.20 2,000 4/5/2020 1 3,560
2 00 020 0%
36x84 Intl.
ICU FB
6 ventilat Construct 9,000, 900,000 4/20/202 5/1/2 0.2 19,800
100 31.03.20 9 11
3 ors ors Pvt. 000 ,000 0 020 0% ,000
VG-70 Ltd
Real
Time
PCR
Detecti
on
M/s
6 System 37000 7,400,0 4/13/202 4/16/ 0.2
Chemical 20 30.03.20 2 3 44,400
4 with 00 00 0 2020 0%
House
Starter
Packag
es with
UPS
Printer
6 66,600, 4/28/202 5/6/2 0.2 1,065,
18 8
4 000 0 020 0% 600
Body
M/s
Bags
6 Treinador 2,670,0 4/6/2 0.2
36x84 890 3000 29.03.20 4/5/2020 1 5,340
5 internatio 00 020 0%
Fabric
2(21) Minutes nal
1 PP
of 16th
7 Syringe
Meeting 30 M/s Trade
1 Pump
6 March 2020 Vision 115,00 11,500, 4/30/202 5/6/2 0.2 138,00
MIND 100 30.03.20 6
6 internatio 0 000 0 020 0% 0
RAY
nal
SP3
SAMP
LE
ESARE
6 Preserv 100, 104,160 99,20 4/10/202 4/30/ 0.2 4,166,
Internatio 1050 30.03.20 20
7 ation 000 ,000 0 0 2020 0% 400
nal
Solutio
n VTM
10.
6
840,000 800 00 84,000
7
%
VTM
Viral
M/s
6 Transp 100, 95,000, 4/15/ 0.2 1,140,
Hoora 950 30.03.20 4/9/2020 6
8 ort 000 000 2020 0% 000
Pharmacy
Mediu
m
Tyvek
M/s
Suit
6 Progressiv 5,00 3,500,0 4/7/2 0.2
(Protect 700 26.03.20 5,000 4/2/2020 5 35,000
9 e Trade 0 00 020 0%
ion
Company
2(19) Minutes Sauit)
1 of 13th VTM
M/s
7 7 Meeting Held Viral 100, 95,000, 10 9,500,
Hoora 950 26.03.20 4/5/2020
0 2 on 27 March (Transp 000 000 % 000
Pharmacy
2020 ort)
M/s FTS
Bio
7 Internatio 50,0 1,750,0 3/31/202 4/6/2 0.2
Hazard 35 26.03.20 5,000 6 21,000
1 nal Pvt 00 00 0 020 0%
Bag
Ltd
Bio
7 M/S OJS 50,0 1,750,0 4/13/ 0.2
Hazard 35 27.03.20 4/4/2020 9 31,500
2 Trader 00 00 2020 0%
Bags
Dispos
able
05 to 12
Protecti PAK
7 400, 15,000, 20,00 April @ 4/9/2 0.2
ve ITALIA 750 27.03.20 -
3 000 000 0 20,000 020 0%
Coveral Pvt Ltd
per week
l Safety
2(19) Minutes Suits
7 1 of 13th 8,250,0 11,00 4/12/202 4/13/ 0.2
7 Meeting Held 1 16,500
3 00 0 0 2020 0%
7 3 on 27 March 15,000, 20,00 4/12/202 4/15/ 0.2
2020 3 90,000
3 000 0 0 2020 0%
7 7,500,0 10,00 4/12/202 4/17/ 0.2
5 75,000
3 00 0 0 2020 0%
7 14,250, 19,00 4/12/202 4/18/ 0.2 171,00
6
3 000 0 0 2020 0% 0
7 7,500,0 10,00 4/12/202 4/19/ 0.2 105,00
7
3 00 0 0 2020 0% 0
7 232,500 310,0 4/12/202 10. 23,250
still awaited
3 ,000 00 0 00 ,000
161
%
Syringe M/s Trade
7 Pump Vision 15,708, 4/30/202 5/6/2 0.2
78540 200 6 31,416
4 Mindra Internatio 000 0 020 0%
y SP 3 nal
VTM
(Viral
7 Transp Hoora 100, 66,500, 70,00 4/20/202 4/20/ 0.2
950 18.04.20
5 ort Pharma 000 000 0 0 2020 0%
Mediu
m
7 19,000, 20,00 4/23/202 4/30/ 0.2
7 38,000
5 000 0 0 2020 0%
Sample
7 Collecti Hoora 100, 9,600,0 30,00 4/20/202 4/20/ 0.2
320 18.04.20 0
6 on Pharma 000 00 0 0 2020 0%
Swabs
7 F 2(10)/2019- 25,600, 80,00 4/23/202 4/30/ 0.2
1 7 51,200
6 20 20.03.2020 000 0 0 2020 0%
7
Minutes of 5th Isoprop
4
Meeting yl
Alcoho
l Cat Musaji
7 4/30/202 5/4/2 0.2
5035- Adam & 3,850 50 192,500 13.04.20 4 385
7 0 020 0%
4461- Sons
2.5 Ltrs
Packin
g
Solvent
E- 2.5 Musaje
7 4/30/202 5/4/2 0.2
Ltrs Adam & 5,500 50 275,000 13.04.20 4 550
8 0 020 0%
Packin Sons
g
Portabl
10.
7 e M/s A- 330,00 396,000 3/30/202 39,600
1200 20.03.20 00
9 Contain Majid Log 0 ,000 0 ,000
%
er
M/s
8 Therma 1,00 32,300, 3/27/202 4/12/ 0.2 1,033,
Minerva 32,300 20.03.20 1,000 16
0 l Guns 0 000 0 2020 0% 600
Builders
Sanitiz M/s
8 1,569,7 3/27/202 4/13/ 0.2
ers 1 Minerva 1,495 2000 20.03.20 1,050 17 53,372
1 50 0 2020 0%
liter Builders
8 21,528, 14,40 3/27/202 3/28/ 0.2
1 43,056
1 F 2(10)/2019- 000 0 0 2020 0%
1
8 20 20.03.2020 7,893,6 3/27/202 3/29/ 0.2
7 5,280 2 31,574
1 Minutes of 5th 00 0 2020 0%
5
Meeting Portabl
e M/S
10.
8 contain ESRA 333,00 99,900, 4/11/202 6/8/2 9,990,
300 21.03.20 58 00
2 er with internatio 0 000 0 020 000
%
attache nal
d toilet
M/S Syed
8 Therma 27,900, 3/29/202 5/1/2 0.2 1,841,
Alla Ud 9300 3000 21.03.20 33
3 l guns 000 0 020 0% 400
Din & Co.
M/S Syed
8 PCR 100, 227,500 3/29/202 4/15/ 0.2 7,735,
Alla Ud 2275 21.03.20 17
4 lab kits 000 ,000 0 2020 0% 000
Din & Co.
Face M/s
8 10,0 10,00 3/22/202 3/23/ 0.2
mask Mumtaz 27.8 278,000 19.03.20 1 556
5 00 0 0 2020 0%
3ply Brothers
8 N-95 M/s four 10,0 3,850,0 3/22/202 4/4/2 0.2 100,10
550 19.03.20 7,000 13
6 mask Brothers 00 00 0 020 0% 0
8 1,650,0 3/22/202 3/31/ 0.2
3,000 9 29,700
6 00 0 2020 0%
QPCR-
8 M/s MC 2,400, 2,400,0 3/26/202 3/23/
Machin 12 19.03.20 1
7 Service 000 00 0 2020
es
8 4,800,0 3/26/202 3/31/ 0.2
2 5 48,000
7 F 2(9)/2019-20 00 0 2020 0%
1
8 19.03.2020 14,400, 3/26/202 3/27/ 0.2
8 6 1 28,800
7 Minutes of 4th 000 0 2020 0%
2
8 Meeting 7,200,0 3/26/202 4/4/2 0.2 129,60
3 9
7 00 0 020 0% 0
Covid-
19 Real
8 M/s MC 240,00 5/12/ 0.2
time 1000 960,000 19.03.20 4 4/2/2020 40 76,800
8 Service 0 2020 0%
PCR
Kit
8 48,000, 5/19/ 0.2 4,512,
200 4/2/2020 47
8 000 2020 0% 000
8 72,000, 4/30/202 5/5/2 0.2 720,00
300 5
8 000 0 020 0% 0
8 71,040, 296 4/30/202 5/18/ 18 0.2 2,557,
162
8 000 0 2020 0% 440
8 48,000, 4/30/202 await 10
Balance awaited 200 16,732
8 000 0 ed %
M/s
8 Therma 4,900,0 3/26/202 4/28/ 0.2 323,40
Cabbott 9800 500 19.03.20 33
9 l guns 00 0 2020 0% 0
Surgical
Surgica
l face
mask 3 M/s 1,00
9 17,80 3/22/202 3/26/ 0.2
ply Minerva 29.5 0,00 525,100 19.03.20 4 4,201
0 0 0 2020 0%
with Builders 0
soft
strips
9 4,183,1 141,8 3/22/202 3/24/ 0.2
2 16,732
0 00 00 0 2020 0%
9 3,650,6 123,7 3/22/202 3/23/ 0.2
1 7,301
0 25 50 0 2020 0%
9 1,032,5 35,00 3/22/202 3/21/
-
0 00 0 0 2020
9 20,108, 681,6 await 10 2,010,
0 675 50 ed % 868
Storage M/s Al-
9 465,00 1,395,0 4/9/2 0.2
contain Majid 3 28.03.20 4/5/2020 4 11,160
1 0 00 020 0%
er Logistics
PCR
F 2(20)/2019- Kits
1 20 28- Real
8 29.03.2020 Time/ M/s
9 3 Minutes of 4th 192,015 10 19,201
Airlifte Hoora 46,080 4167 29.03.20 4/8/2020
2 Meeting ,360 % ,536
d by Pharma
NDMA
from
China
Sample
collecti
on
swabs/ M/s
9 100, 32,002, 10 3,200,
Airlifte Hoora 320 29.03.20 4/8/2020
3 008 560 % 256
d by Pharma
NDMA
from
China
Surgica
M/s
9 l gowns 10,0 8,500,0 10,00 3/26/202 3/30/ 0.2
Medicamp 850 23.03.20 4 68,000
4 sterilize 00 00 0 0 2020 0%
Intl.
d
Surgica
l gowns M/s
9 10,0 1,050,0 3/26/202 4/1/2 0.2
non- Medicamp 500 23.03.20 2,100 6 12,600
5 00 00 0 020 0%
sterilize Intl.
d
9 3,950,0 3/26/202 4/2/2 0.2
7,900 7 55,300
5 00 0 020 0%
Corona
sit
M/s Al-
9 white 25,0 15,000, 3/28/202 4/6/2 0.2 270,00
Umair & 600 23.03.20 9
6 & blue 00 000 0 020 0% 0
Co.
non-
woven
Surgica M/s
9 500, 22,90 3/24/202 3/24/ 0.2
l masks Protect 29 664,100 23.03.20 0 -
7 000 0 0 2020 0%
3 layers Solution
9 F 2(13)/2019- 22,00 3/24/202 3/27/ 0.2
1 638,000 3 3,828
7 20 23.03.2020 0 0 2020 0%
8
9 Minutes of 8th 1,015,0 35,00 3/24/202 3/29/ 0.2
4 5 10,150
7 Meeting 00 0 0 2020 0%
9 20,10 3/24/202 4/1/2 0.2
582,900 8 9,326
7 0 0 020 0%
9 11,600, 400,0 3/24/202 4/14/ 0.2 487,20
21
7 000 00 0 2020 0% 0
Mobile M/s
9 ventilat Scientific 359,40 3,594,0 3/30/202 5/6/2 0.2 265,95
10 20.03.20 37
8 ors yh- Technical 0 00 0 020 0% 6
830 Corp.
M/s Syed
9 PCR 100, 227,500 4/27/ 0.2 9,100,
Alla ud 2,275 23.03.20 4/7/2020 20
9 lab kits 000 ,000 2020 0% 000
Din & Co.
1 M/s
ICU 5,845,0 3/26/202 3/27/ 0.2
0 Mumtaz 1670 3500 23.03.20 1 11,690
shoes 00 0 2020 0%
0 Brothers
1 Chemic M/s
1,045,0 3/26/202 3/27/ 0.2
0 al Mumtaz 2090 500 23.03.20 1 2,090
00 0 2020 0%
1 sprayer Brothers
1 INGLO M/s 1,110,0 3/26/202 3/27/ 0.2
1850 600 23.03.20 1 2,220
0 protecti Mumtaz 00 0 2020 0%
163
2 on long Brothers
shoes
1 Dispos M/s
100, 3/26/202 3/27/ 0.2
0 able Mumtaz 5.6 560,000 23.03.20 1 1,120
000 0 2020 0%
3 caps Brothers
1 Latex M/s
500, 3,036,0 138,0 3/28/202 3/26/
0 glove Kestral 22 23.03.20 _
000 00 00 0 2020
4 blue Trading
1
3,652,0 166,0 3/28/202 3/28/
0 _
00 00 0 2020
4
1
4,312,0 196,0 3/28/202 3/30/ 0.2
0 2 17,248
00 00 0 2020 0%
4
1 Hand M/s RL
24.03.20 3/27/202 3/30/ 0.2
0 Sanitiz Hummate 700 1000 700,000 3 4,200
20 0 2020 0%
5 er Pvt Ltd
F 2(14) Digital
1
Minutes of 9th Mobile
8 M/s
1 Meeting on X Ray
5 Siddique 6,160, 462,000 24.03.20 6/12/ 10 46,200
0 24.03.2020 Machin 75 4/3/2020 70
Sons 000 ,000 20 2020 % ,000
6 e Per
Limited
love
5100 C
Dispos
able
Protecti
ve
Coveral
1 Progressiv
l Safety 20,0 7,000,0 10,00 4/10/202 4/15/ 0.2
0 e Trade 700 31.03.20 5 70,000
Suits 00 00 0 0 2020 0%
7 Company
60 Grm
FabricP
P+
Export
Quality
1
7,000,0 10,00 4/15/202 4/15/
0 0
00 0 0 2020
7
1 Sanitiz FB Const
50,0 30,000, 4/13/ 0.2 360,00
0 er Govt 600 31.03.20 4/7/2020 6
00 000 2020 0% 0
8 250ml Contractor
Dispos
able
protecti
ve
TRINDO
1 coveral
R 40,0 27,000, 20,00 4/10/ 0.2 162,00
0 l fafety 675 31.03.20 4/7/2020 3
Internatio 00 000 0 2020 0% 0
9 suits 50
nal
gram
60 grm
Fabric
PP
1 F 2(23)
1 20,00 4/10/202 4/12/ 0.2
0 Minutes of 2 -
8 0 0 2020 0%
9 18th Meeting
7
on 31.03.2020
1 FB Const
Cardbo 500, 70,000, 4/13/ 0.2 840,00
1 Govt 140 31.03.20 4/7/2020 6
ard Box 000 000 2020 0% 0
0 Contractor
1 OJS
Protect 50,0 47,500, 5/7/2 0.2 2,850,
1 Trader Pvt 950 31.03.20 4/7/2020 30
ed Suits 00 000 020 0% 000
1 LTd
1 OJS
N-95 50,0 45,500, 5/7/2 0.2 2,730,
1 Trader Pvt 910 31.03.20 4/7/2020 30
Mask 00 000 020 0% 000
2 LTd
1 OJS
Goggle 50,0 45,000, 5/7/2 0.2 2,700,
1 Trader Pvt 900 31.03.20 4/7/2020 30
s 00 000 020 0% 000
3 LTd
1 OJS
Face 50,0 17,500, 5/7/2 0.2 1,050,
1 Trader Pvt 350 31.03.20 4/7/2020 30
Shield 00 000 020 0% 000
4 LTd
1 Surgica OJS
50,0 40,000, 5/7/2 0.2 2,400,
1 l Trader Pvt 800 31.03.20 4/7/2020 30
00 000 020 0% 000
5 Gowns LTd
Protecti
ve Suits
with
Shoe &
1 Head Masood
20,0 13,500, 02.05.20 5/5/2 0.2 459,00
1 Cover Textile 675 31.03.20 3
00 000 20 020 0% 0
6 60 gsm Mills
Fabric
PP+
Export
Quality
164
Protecti
ve Suits
with
pair of
M/s Zafar
1 Latex
Amin 10,0 7,000,0 4/12/ 0.2
1 Gloves/ 700 31.03.20 4/7/2020 5 70,000
Textile 00 00 2020 0%
7 60 gsm
Ind.
Fabric
PP+Ex
port
Quality
1 5-
Protecti H&S 30,0 24,000, 30-Apr- 480 240,00
1 800 May- 5
ve Suit Textile 00 000 20 00 0
8 20
1 30-
Protecti 40,0 28,000, 25-Apr- 560 280,00
1 Texol 700 Apr- 5
ve Suit 00 000 20 00 0
9 20
1 Ahsen 16-
Protecti 20,0 15,500, 8-May- 310 248,00
2 Ikram 775 May- 8
ve Suit 00 000 20 00 0
0 Textile 20
1 5-
Protecti Aura 10,0 7,000,0 30-Apr- 140
2 700 May- 5 70,000
ve Suit Associates 00 00 20 00
1 20
1 7-
Protecti Progressiv 20,0 14,000, 16-Feb- 280 448,00
2 700 Apr- 16
ve Suit e 00 000 20 00 0
2 20
1 25-
Protecti 40,0 28,000, 20-Apr- 560 280,00
2 Texol 700 Apr- 5
ve Suit 00 000 20 00 0
3 20
2,649,
Total Rs. 135,21
7
Ventila
1 23-
tor Sinophar 10-May-
2 19900 10 199,000 May- 13 398 5,174
Boray Fortune 20
4 20
5000D
1 23-
Sinophar 2170 10-May- 173
2 S-1100 40 868,000 May- 13 22,568
m Fortune 0 20 6
5 20
1 23-
Sinophar 10-May-
2 1000 D 30 7000 210,000 May- 13 420 5,460
m Fortune 20
6 20
1
Sinophar
2 SH-300 17500 40 700,000 70,000
m Fortune
7
1 23-
Shanghai 20-May- 189
2 R-50 26350 36 948,600 May- 3 5,692
Von 20 7.2
8 20
1 17-
Shanghai 1,054,0 30-May- 210
2 R-50 26350 40 Jun- 18 37,944
Von 00 20 8
9 20
1 29-
Shanghai 3,847,1 25-Jun- 769
3 R-50 26350 146 Jun- 4 30,777
Von 00 20 4.2
0 20
1
Nanjing 4,676,0 1-Jul- 935 467,60
3 X Ray 33400 140 1-Apr-20 91
Perlove 00 20 2 0
1
1
Beijing 1000 1-Jul-
3 Mask 0.37 370,000 5-Apr-20 87 740 37,000
Toodudu 000 20
2
1 Esare 4-
1000 105,000 210 5,880,
3 VTM Internatio 1050 6-Apr-20 May- 28
00 ,000 000 000
3 nal 20
1 20-
Therma Pakistan 54000 21,600, 10-May- 432 1,771,
3 40 Jun- 41
l Mixer Hospital 0 000 20 00 200
4 20
8,333,
Total USD
414
Annex-VIII
% of
Name of Advance Guarantee Type of
S. No. PO date Items firm Total Cost amount Amount Guarantee Insurer
portable
containers/
pre-fab
containers
rooms with M/s Al-
attached Majid post-dated
1 20.03.20 toilets logistics 396,000,000 5% 19,800,000 cheque
165
20
Ventilators
(SH-300
Eternity crossed M/s United
china) (Rs M/s Matora postdated Insurance
2 24.04.20 96420000) Engineering cheques Company
50 313,365,000 80% 246,835,200
Ventilators
(MY-E-003
original
model Cirius crossed M/s United
V-60) (Rs M/s Matora postdated Insurance
3 24.04.20 216945000) Engineering cheques Company
crossed
Dis-infection M/s Forward postdated
4 services solution 50,038,340 25% 12,509,585 cheques
24.03.20 PCR Kit for
(28.03.20) Covid-19
Hoora post-dated Dubai
5 24.03.20 Sample 224017920 40% 89,607,168
Pharma cheque Islamic Bank
(28.03.20) collection
swab
PPE Kits
(PPE)-12 x OJS Traders
25.03.20
Items each Pvt Ltd
6 list attached 3310000000 10% 331,000,000
Sample cross-
Preservation 25% 26,250,000 cheques
105000000
Solution M/s Esare
7 25.03.20 VTM International 75% 78,750,000
ICU
Ventilator M/s Shaheen
for Adults & Insurance
Pediatric Co. Ltd,
10.4" Color M/s Trade Habib
TFT Touch Vision Metropolitan
8 25.03.20 screen International 82617600 30% 27,818,895 Bond Bank Ltd
Syringe
Pump M/s Shaheen
MINDRAY M/s Trade Insurance
9 30.03.20 SP3 Vision Intl 11500000 30% 3,450,000 Bond Co. Ltd
SAMPLE
Preservation
105000000
Solution ESARE
10 30.03.20 VTM International 25% 26,250,000
Dubai
VTM Viral Hoora 95000000 Islamic Bank
11 26.03.20 (Transport) Pharma 30% 28,500,000 Bond Ltd
200 Syringe
Pump
Mindray SP M/s Trade M/s Shaheen
3 and 30 Vision Insurance
12 27.03.20 BPAP International 30% 5,581,251 Bond Co. Ltd
18.04.20 Sala-e 13200
TAN bead
Nucleic
Acid
Extractor M/s
Lab Assist Scientific M/s Alpha
13 Series 32 International 113,702,400 50% 56,851,200 Bond Insurance
18.04.20/12.05.20 Consumable Co. Ltd
for SLA_E
13200 tan
bead opti M/s
pure Viral Scientific
14 Auto Kits International
ICU
Ventilator M/s Trade M/s Alpha
50%
MINDRAY Vision Insurance
15 SV 300 International 54,720,200 Co. Ltd
Portable M/s A- cross-
16 20.03.20 Container Majid Log 396000000 5% 19,800,000 cheques
21.03.20 M/S Syed cross- Bank of
227500000 25%
17 PCR lab kits AllaUd Din 56875000 cheques Khyber,
166
& Co. Islamic
banking
branch
29.03.20 PCR Kits
Real Time/
Airlifted by
NDMA from
18 China
M/s Hoora Dubai
29.03.20 Sample 224017920 40% 89,607,168
Pharma Islamic Bank
collection
swabs/
Airlifted by
NDMA from
19 China
23.03.20 Bank of
Khyber,
M/S Syed 227500000 25% Islamic
AllaUd Din banking
20 PCR lab kits & Co. 56875000 branch
Digital
Mobile X
Ray
Machine Per M/s
love 5100 C Siddique Habib
Sons Metropolitan
21 Limited 462000000 40% 184,800,000 Bank Ltd
PPEs M/s OJS
22 Traders 10% 331,000,000
Total 1,746,880,667
Annex-IX
Sr Recipients Actemra 200 mg Actemra 400 mg Remedisvir 100 mg

As per Actual As per Actual As per Actual
policy policy policy
1. Punjab 40 45 200 173*** 2840 2,064
2. Sindh 30 8 150 180 2130 1,760
3. Baluchistan 5 4 25 06**** 355 6
4. KPK 12 16 60 80 852 744
5. AJ&K 1 4 5 20 71 99
6. ICT 1 17* 5 41** 71 319
7. Unknown 0 0 0 1100*****
entity
8 GB 1 5 71
9 National 4 20 284
Reserve
Total Issued 94 500 6092
Total Received 100 500 7,100
Ledger Balance 6 0 1,008
*Total 21x Actemra 200 mg injections were issued to ICT, 4 x were returned by DHO ICT
**Total 61x Actemra 400 mg injections were issued to ICT, 20 x were returned by DHO ICT
***Total 293x Actemra 400 mg injections were issued to Punjab, 120 x were returned.
****Total 54x Actemra 400 mg injections were issued to Health Department Baluchistan, 48 x
were returned.
*****400x Remedisvir injections issued to an unknown entity in Islamabad and 700x Remedisvir
injections issued to an unknown entity in Karachi, Sindh
167
Annex-X
Stock Value
Item Name Supplier Name
(Rs)
Malta Banaspati (1x12) Kg Pouch (For KI Zone) Agro Processor & Atmospheric
Gases (Pvt.) Ltd. 129,058,365
Malta Banaspati (1x12) Kg Pouch (For SR,MN Zone) --do-- 76,299,732
Soya Supreme Banaspati (1x5) P/B (For All USC Zones
Except Karachi) --do-- 8,419,234
Soya Supreme Banaspati 2.5 Kg Tin (For All USC Zones
Soya Supreme Banaspati 5 Kg Tin (For All USC Zones
Tullo Ghee 1 Kg Pouch ( For KI/SR Zone) Wazir Ali Industries Ltd 14,507,355
Tullo Ghee 5 Kg Tin (For KI/SR Zone) --do-- 814,993
Total 444,961,454
(OS-40 HO)
Procurement of unfit oil & Ghee brands declared by PFA Rs 456.812 million
Sr. No. Item Name Quantity Received Price Per KG Value (Rs)
1 Barkat Banaspati 650,768 169 110,003,360
2 Dalda Cooking Oil 601,395 234 141,979,035
3 EVA VEG Banspati 6,000 225 1,350,000
4 MAAN Banaspati 1,196,684 170 203,481,880
Total 2,454,847 456,814,275
OS-04.ZO-Lr
Purchase and sale of unfit for health ghee brands - Rs 107.237 million
Sr. No. Item Name Quantity Received Price Per KG Value
1 MAAN Banaspati 371,476 172 63.894
2 Barkat Banaspati 138,000 170 23.460
3 Dalda Cooking Oil 84,249 236 19.883
Total 107.237
OS-21.RO
Multan
Purchase and sale of unfit for health ghee brands - Rs 91.041 million
Sr. No. Item Name Quantity Received Price Per KG Value (Rs.)
1 Barkat Banaspati 120,000 170 20,400,000
2 Dalda Cooking Oil 73,145 236 17,289,360
3 MAAN Banaspati 309,924 172 53,351,640
Total 503,069 91,041,000
OS-44.RO-Khanewal
Purchase and sale of ghee unfit for health and Availability of stock - Rs 73.048
million
Quantity Available At Amount @170
Sr. No. Item Name Total Closing Sold out
Stores Opening Per Kg
1 Barkat Ghee 128817 15234 113583 19309110
2 Maan Ghee 1x5 14912 1392 13520 2298400
3 Maan Ghee 1x12 306725 4131 302594 51440980
Total Total 73,048,490
(OS-35 DGK)
168
Purchase and sale of ghee unfit for health and Availability of Brands
-Rs 1.780 million
Sr. No. Item Name Quantity available at stores Price Per KG Value (Rs)
1 Barkat Banaspati 6438 170 1,094,460
2 MAAN Banaspati 4033 170 685610
Total 10471 1,780,070
(OS-38 Layyah)
Purchase and sale of unfit for health ghee and cooking oil brands
- Rs 94.405 million
Sr. No. Item Name Quantity available at stores Price Per KG Value (Rs)
1 Barkat Banaspati 177277 170 30,137,090
2 MAAN Banaspati 378044 170 64,267,480
Total 555321 94,404,570
(OS-37 Vehari)
Purchase of sub-standard Ghee – Rs 331.574 million

Om pinid north 24, pindi south 24 ,kohat 23 mardan 31 and attock 26
item Code Item Name Month Qty Sold AmountRs
9480 MaanBanaspati Jan-20 61,966 10,534,220
9480 MaanBanaspati Feb-20 59,974 10,195,580
9480 MaanBanaspati Mar-20 45,984 7,817,280
9480 MaanBanaspati Apr-20 25,850 4,394,500
9480 MaanBanaspati May-20 52,376 8903,920
9480 MaanBanaspati June-20 37,138 631,3460
Total 48,158,960
Kohat Region
Item Code Item Name Month Qty Sold Amount (Rs)

9480 MaanBanaspati Apr-20 0
9480 MaanBanaspati May-20 112,147 19,064,990
Total 32,473,570
Attock Region
Item Code Item Name Month Qty Sold (Kgs) Sale Rate per Value(Rs)
(Kg)
9480 MaanBanaspati Jan-20 144 170 24,480
9480 MaanBanaspati Feb-20 21059 170 3,580,030
9480 MaanBanaspati Mar-20 51792 170 8,804,640
9480 MaanBanaspati Apr-20 17757 170 3,018,690
9480 MaanBanaspati May-20 203698 170 34,628,660
Total 50,056,500
Mardan Region
169
Item Sale Rate per
Item Name Month Qty Sold (Kgs) Value (Rs)
Code (Kg)
9480 MaanBanaspati 20-Jan 67871 170 11,538,070
9480 MaanBanaspati 20-Feb 37746 170 6,416,820
9480 MaanBanaspati 20-Mar 54051 170 9,188,670
9480 MaanBanaspati 20-Apr 13413 170 2,280,210
9480 MaanBanaspati 20-May 84083 170 14,294,110
Total 43,717,880
Rawalpindi North
Item Code Item Name Month Qty Sold Amount (Rs)

9480 MaanBanaspati Ramzan 2020 82,381 14,004,770
9480 MaanBanaspati Apr-20 33,217 5,646,890
Total 48,620,170
Rawalpindi South
Item Code Item Name Month Qty Sold Amount(Rs)

9480 MaanBanaspati 1x12 pouch May-2020 181,802 30,906,340
9480 MaanBanaspati 1x12 pouch Jan-2020 2,223 58,512
9480 MaanBanaspati 1x12 pouch Feb-2020 76,075 12,932,750
9480 MaanBanaspati 1x12 pouch June-2020 47,172 8,022,640
9480 MaanBanaspati 1x12 pouch August-2020 6,332,840
Total 58,253,082
Peshawar North
Item Code Item Name Month Qty Sold Amount(Rs)

9480 MaanBanaspati 1x12 pouch February-2020 15,465 2,629,050
9480 MaanBanaspati 1x12 pouch March-2020 72,025 12,244,250
9480 MaanBanaspati 1x12 pouch April-2020 56,673 9,634,410
Total 24,507,710
Peshawar South
Item Code Item Name Month Unit Sold Rate per Unit Amount(Rs)
9480 MaanBanaspati Jan-20 37,884 170.00 6,440,280
9480 MaanBanaspati Feb-20 40,055 170.00 6,809,350
9480 MaanBanaspati Mar-20 25,147 170.00 4,274,990
9480 MaanBanaspati Apr-20 14,746 170.00 2,506,820
9480 MaanBanaspati May-20 33,901 170.00 5,763,170
Total 25,794,610
Muzaffarabad Region
170
Annex-XI
171
172
173
174
175
176
177
Annex-XII
Regional Quantity Quantity of Amount
Sr. Qty Lifted
Office Name of Flour Mill Allocated (in Atta in 20 KG Rate (Rs in
No. (in MT)
MT) Bags million)
1 Khanewal M/s Murshid Flour Mills 87.273 87.273 3490.92 790 2.758
2 Khanewal M/s Gulshan Flour Mills 1415.209 1415.209 56608.36 790 44.721
Khanewal M/s Boota Brothers
3 1300 1300 52000 790 41.08
GunjShakar Flour Mills
4 Khanewal M/s Rehmat Flour Mills 1200 1200 48000 790 37.92
5 Bahawalnagar Battala Flour Mills 69.676
6 Bahawalnagar Al-Aziz Flour Mills 16.569
Bahawalpur Battala Flour Mills and
7 133,940 790 105.813
Hafiz Flour & General Mills
8 Muzaffargarh Al Hudda F.M 750 790 0.594
9 Muzaffargarh Boota F.M 85809 790 67.805
10 Muzaffargarh Dost F.M 2720 790 2.148
11 DG Khan Nasuha Flour Mills 52,645 790 41.590
12 DG Khan Boota Brothers Flour Mills 23,966 790 18.933
13 DG Khan Al-Manzoor Flour Mills 8000 790 6.320
14 DG Khan Amjad Farooq Flour Mills 11,999 790 9.479
15 DG Khan Pak city flour mills 2100 790 1.659
16 Layyah Chand Khan flour mills 47,745 790 37.719
17 Layyah Faran flour Mills 41,425 790 32.726
18 Layyah Boota brother flour mills 14,925 790 11.791
19 Vehari Al Aziz Flour Mills 1,200 790 0.948
Vehari Al Makkah Flour Mill 790
20 34,764 27.464
Vehari
21 Vehari Tahir Flour Mill Brw 36,860 790 29.119
22 Vehari Gulshan Iqbal Flour Mill 29,189 790 23.059
Rawalpindi
23
South 153.830
24 Kohat 82.328
25 Mardan 69.696
26 Attock 18.012
Peshawer
27
South 292.890
28 Muzaffarabad 118.901
Hyderabad Chandija Flour Mills (10 64000 400 25.600
KgBag)
KgBag)
KgBag)
Hyderabad Sindhri Flour Mills (10 Kg 56000 408 22.848
Bag)
Bag)
Bag)
Hyderabad Sangher Flour Mills (10 Kg 36000 408 14.688
Bag)
Hyderabad Sangher Flour Mills (10 Kg 13900 408 4.361
Bag)
Hyderabad Modern Flour Mills 48000 408 19.584
Hyderabad 13717 408 5.595
178
Hyderabad Mashal Flour Mills 38000 404 13.884
Badin Chandija Flour Mills (10 Kg 33,910 400 13.564
Bag)
Badin Modern Flour Mills (10 Kg 108,930 400 43.572
Bag)
Badin Sindhri Flour Mills (10 Kg 28,000 400 11.200
Bag)
Nawabshah Sindhri Flour Mills (10 Kg 36,800 400 14.720
Bag)
Nawabshah Sangher Flour Mills (10 Kg 41,142 400 16.457
Bag)
Nawabshah Modern Flour Mills (10 Kg 82690 400 33.076
Bag)
Total 1,677.837
Annex-XIII
Calculation of subsidy claimed
Normal sale
Normal Normal price
sale price sale price calculation
calculation calculation on tpt. rates
on tpt. on tpt. to be
Rates dt. Rates dt. calculated
07.04.2020 15.06.2020 as under
Tpt. Cost 3.77 Tpt. Cost 1.68 Tpt. Cost 1.68
Packing material 0.622 Packing material 0.622 Packing material 0.622
Labour packing charges 0.26 Labour packing charges 0.26 Labour packing charges 0.26
Incidental charges 0.78 Incidental charges 0.78 Incidental charges 0.78
Turn over tax 1.17 Turn over tax 1.17 Turn over tax 1.17
Total 6.602 Total 4.512 Total 4.512
Purchase price 67 Purchase price 67 Purchase price 67

Average handling cost 6.602 Average handling cost 4.512 Average handling cost 4.512
Total cost price 73.602 Total cost price 71.512 Total cost price 71.512
Profit (6%) 4.416 Profit 9.10% 6.507 Profit 6% 4.291
Total 78.018 Total 78.019 Total 75.803
Normal sale price 78 Normal sale price 78 Normal sale price 75.8
Sale price with subsidy 68 Sale price with subsidy 68 Sale price with subsidy 68
Subsidy 10 Subsidy 10 Subsidy 7.8
Annex – XIV
S.No DV and Date Formation Contractor Amount (Rs)

01 1802 dt 6/20 CMH JHELUM Al-Hakeem 10,990,000
08 1500 dt 06/20 CMH JHELUM Al-Haq Traders 1,432,500.00
09 1501 dt 06/20 CMH JHELUM Al-Haq Traders 1,241,500
10 1439 dt 06/20 CMH JHELUM Sahaab 12,554,875
11 1519 dt 06/20 CMH JHELUM Khushabi 1,000,000
179
12 1515 dt 06/20 CMH JHELUM Medequips 2,990,000
13 1514 dt 06/20 CMH JHELUM Medequips 2,865,000
14 1510 dt 06/20 CMH JHELUM Crystal Healt Care 2,745,625
15 2050 dt06/20 CMH JHELUM M/S Latif brother 6,340,245
16 2051 dt 06/20 CMH JHELUM M/s Latif Brother 4,391,090
17 1504 dt 06/20 CMH MANGLA Sahaab International 800,000
18 1520 dt 06/20 CMH MANGLA Khushabi 110000
19 1444 dt 06/20 CMH MANGLA Multimed International 1,700,000
20 1425 dt 06/20 CMH MANGLA Hosp care 6,715,000
Total 118,824,000.00
Annex – XV
CR Rate
Lowes
Vs Requi
Pa Rate Differe t Rate
S. Firm No S. Nomencl A/ red Amou
ge FIRM Paid Qty nce as per
# Name & No ature U to be nt (Rs)
No (Rs) (Rs) CST
Dat paid
S.No.
e (Rs)
1 52 Googles No China 400 300 400 0 0 3
OT
Gloves
2 53 No China 125 1000 70 55 55000 4
01 Non
dt Powder
BQ Shoes
16 3 54 No China 3.65 5000 3.65 0 0 5
1 Pharma & Cover
Mar
Medical N95
202 4 55 No China 180 500 180 0 0 6
0 Mask
5 56 Apron No 15 500 12 3 1500 7
OT Long Pai
6 58 China 800 250 800 0 0 8
Shoes r
Rate
Lowes
Requi
S. Nomencl A/ red Amou
ge FIRM Paid Qty nce as per
No ature U to be nt (Rs)
No (Rs) (Rs) CST
paid
S.No.
(Rs)
02 1 52 Googles No China 400 1000 400 0 0 3
dt OT
BQ
20 Gloves
2 Pharma & 2 53 No China 125 1000 70 55 55000 4
Mar Non
Medical
202 Powder
0 Shoes
3 54 No China 3.65 5000 3.65 0 0 5
Cover
N95
4 55 No China 180 1000 180 0 0 6
Mask
5 56 Apron No China 15 1000 12 3 3000 7
OT Long Pai
6 58 China 800 250 800 0 0 8
Shoes r
Rate
Lowes
Requi
ge FIRM Offr Qty nce as per
04 No ature U to be nt (Rs)
No . (Rs) CST
dt paid
Sultan S.No.
05 (Rs)
3 Health
Apr N95
Care 1. 75 No China 1250 500 180 1070 535000 6
202 Mask
0 Hand
Sanitizer Bo Chlorac
2. 63 1000 2000 890 110 220000 14
Bott of 1 tt ept
Ltr
4 BQ 05 S. Pa Nomencl A/ FIRM Rate Qty Rate Differe Amou Lowes
180
Pharma & dt No ge ature U Offr Requi nce nt (Rs) t Rate
Medical 06 No . red (Rs) as per
Apr to be CST
202 paid S.No.
0 (Rs)
Antiviral
1 50 Parachute No China 1700 600 1250 450 270000 2
Suit
OT Long Pai
2 58 China 800 750 800 0 0 8
Shoes r
Rate
Lowes
Requi
No . (Rs) CST
dt paid
BQ S.No.
06 (Rs)
5 Pharma & Antiviral
Apr
Medical 1. 50 Parachute No China 1700 750 1250 450 337500 2
202
0 Suit
2. 52 Googles No China 400 200 400 0 0 3
N95
3. 55 No China 180 400 180 0 0 6
Mask
Rate
Lowes
07 Requi
dt S. Nomencl A/ red Amou
CabbotSur 06 No ature U to be nt (Rs)
6 No . (Rs) CST
gicals Apr paid
S.No.
202 (Rs)
0 N95
1 55 No China 480 1000 180 300 300000 6
Mask
Rate
Lowes
Requi
08 No . (Rs) CST
paid
dt S.No.
(Rs)
CabbotSur 12
7 N95 133980
gicals Apr 1 55 No China 950 1740 180 770 6
Masks 0
202
OT
0
Gloves
2 53 (Non No China 125 5000 70 55 275000 4
Powdered
)
Pa Rate
Lowes
10 ge Requi
Rate Differe t Rate
FIRM Offr Qty nce as per
8 No . (Rs) CST
gicals Apr paid
S.No.
202 (Rs)
0 N-95 235840
1 55 No 3M 850 3520 180 670 6
Mask 0
Pa Rate
Lowes
11 ge Requi
Rate Differe t Rate
9 No . (Rs) CST
gicals Apr paid
S.No.
202 (Rs)
0 N-95
1 55 No 3M 850 1440 180 670 964800 6
Mask
Pa Rate
Lowes
12 ge Requi
Rate Differe t Rate
1 CabbotSur 20 No ature U to be nt (Rs)
No . (Rs) CST
0 gicals Apr paid
S.No.
202 (Rs)
0 N-95 236443
1 55 No 3M 850 3529 180 670 6
Mask 0
1 BQ 13 S. Pa Nomencl A/ FIRM Rate Qty Rate Differe Amou Lowes
181
1 Pharma & dt No ge ature U Offr Requi nce nt (Rs) t Rate
Medical 05 . red (Rs) as per
Ma to be CST
y No paid S.No.
202 (Rs)
0 Antiviral
1 50 Parachute No China 1250 2400 1250 0 0 2
Suit
Pa Rate
Lowes
14 ge Requi
Rate Differe t Rate
BQ 06 No ature U to be nt (Rs)
1 No . (Rs) CST
Pharma & Ma paid
2 S.No.
Medical y (Rs)
202 Personal
0 1 50 Protective No China 1250 600 950 300 180000 1
Suit
Pa Rate
Lowes
ge Requi
15 Rate Differe t Rate
dt FIRM Offr Qty nce as per
07 No . (Rs) CST
1 CabbotSur paid
Ma S.No.
3 gicals (Rs)
y
Surgical
202
Gown 1800
0 1 64 No China 165 165 0 0 16
Disposabl 0
e
Pa Rate
16 Lowes
ge Requi
dt Rate Differe t Rate
Sultan 06 FIRM Offr Qty nce as per
Health Ma No . (Rs) CST
4 paid
Care y S.No.
(Rs)
202
Goggles
0 1 52 No China 400 1000 400 0 0 3
(China)
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
paid
S.No.
(Rs)
N-95
17 Mask
dt 1 72 without No China 450 2000 180 270 540000 6
1 CabbotSur 02 Rep
5 gicals Jun Valve
202 N-95
0 Mask
2 74 No China 550 2000 180 370 740000 6
With Rep
Valve
Face
3 59 No China 550 2000 427 123 246000 9
Shield
Disp
4 77 Gown No China 280 5000 266 14 70000 22
Sterilized
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
19 S. Nomencl A/ red Amou
dt No ature U to be nt (Rs)
No . (Rs) CST
22 paid
1 MK S.No.
Ma (Rs)
6 Brothers Examinati
y
202 on Gloves Bo
1 65 China 1280 2300 1080 200 460000 17
0 box of x
100
2 52 Goggles No China 551 2000 400 151 302000 3
1 Global 20 S. Pa Nomencl A/ Rate Rate Differe Amou Lowes
FIRM Qty
7 Health dt No ge ature U Offr Requi nce nt (Rs) t Rate
182
Care 22 . red (Rs) as per
Ma to be CST
No
y paid S.No.
202 (Rs)
0 Camgen
10 Surface 180000
1 No China 2000 1000 200 1800 35
2 Disinfecta 0
nt
10 Alcohol Pc
2 China 3400 350 3400 0 0 36
4 Wipes kt
Surgical
Pai 1000
3 53 Gloves China 75 70 5 50000 4
r 0
All Sizes
Nubelizer
10
4 Single No China 4500 300 4500 0 0 34
1
Use
11
5 VTM No China 750 2000 750 0 0 41
4
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
22 paid
1 MK S.No.
Ma (Rs)
8 Brothers Examinati
y
202 on Gloves Bo
1 65 China 1080 1000 1080 0 0 17
0 box of x
100
2 52 Goggles No China 465 500 400 65 32500 3
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
dt paid
S.No.
22 (Rs)
1 Hospital
Ma Full body
9 Appliances
y Anti-
1 95 No China 1250 1000 1250 0 0 30
202 Viral Suit
0 (Tavic)
Face
5000
2 61 Mask 3 No China 18.5 18.5 0 0 11
0
Ply
Pa Rate
23 Lowes
ge Requi
dt Rate Differe t Rate
23 FIRM Offr Qty nce as per
2 MK No ature U to be nt (Rs)
Ma No . (Rs) CST
0 Brothers paid
y S.No.
(Rs)
202
Face
0 1 59 No China 427 2000 427 0 0 9
Shield
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
paid
24 S.No.
(Rs)
dt
Hand
23
2 Hospital Sanitizer
Ma Shaman
1 Appliances 1 63 1 ltr No 890 1000 890 0 0 14
y H/C
(Chlorace
202
pt)
0
Hand
Sanitizer
Shaman
2 97 500 ml No 490 1000 490 0 0 31
H/C
(Chlorace
pt)
2 Kiswa 25 S. Pa Nomencl A/ Rate Rate Differe Amou Lowes
FIRM Qty
2 Cares dt No ge ature U Offr Requi nce nt (Rs) t Rate
183
23 . red (Rs) as per
Ma to be CST
No
y paid S.No.
202 (Rs)
0 Purcha
KN-95 sed by
Mask PAC
1 72 No China 550 2000 330 220 440000
with resp Hospit
valve al
Kamra
Purcha
KN-95 sed by
Mask PAC
2 74 No China 450 2000 330 120 240000
without Hospit
resp valve al
Kamra
Full body
Anti-viral
suit
3 95 No China 1250 500 950 300 150000 1
(Items
Three
Only)
Pa Rate
Lowes
ge Requi
30 No . (Rs) CST
2 Hospital paid
Ma S.No.
3 Appliances (Rs)
y
Full Body
202
Anti Viral
0 1 95 No China 1250 2000 1250 0 0 30
Suit
(Tavec)
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
30 paid
2 CabbotSur S.No.
Ma (Rs)
4 gicals
y N-95
202 Mask
0 1 75 with Resp No 3M 1250 2400 1239 11 26400 21
valve
(3M)
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
28 No . (Rs) CST
paid
dt S.No.
(Rs)
2 MK 02
Gown
5 Brothers Jun 1 77 No China 266 5000 266 0 0 22
Sterilized
202
Examinati
0
on Gloves
Bo
2 65 Box of China 1080 500 1080 0 0 17
x
100
gloves
Pa Rate
Lowes
ge Requi
Sultan No ature U to be nt (Rs)
2 02 No . (Rs) CST
Health paid
6 Jun S.No.
Care (Rs)
202
Hand
0
1 63 Sanitizer No Prosafe 890 3000 890 0 0 14
1 ltr
31 Pa Rate Rate Differe Lowes
2 MK S. ge Nomencl A/ Amou
dt FIRM Offr Qty Requi nce t Rate
7 Brothers No ature U nt (Rs)
04 No . red (Rs) as per
184
Jun to be CST
202 paid S.No.
0 (Rs)
1 52 Goggles No China 480 6000 400 80 480000 3
Face
2 59 No China 427 5400 427 0 0 9
Shield
Gown 1000
4 77 No China 266 266 0 0 22
Sterilized 0
Gown
1800
5 64 Un- No China 165 165 0 0 16
0
Sterilized
Examinati
on Gloves
Bo
6 65 Box of China 1080 2400 1080 0 0 17
x
100
gloves
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
paid
S.No.
32 (Rs)
dt Gown 1000
1 77 No China 266 266 0 0 22
2 MK 04 Sterilized 0
8 Brothers Jun Gown
1800
202 2 64 Un- No China 165 165 0 0 16
0
0 Sterilized
Examinati
on Gloves
Bo
3 65 Box of China 1080 2400 1080 0 0 17
x
100
gloves
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
paid
S.No.
(Rs)
Surgical
Mediplu 4000
1 53 Gloves No 70 70 0 0 4
s 0
All Size
33 Hand
Bo
dt 2 97 Sanitizer Prosafe 620 4000 490 130 520000 31
Sultan tt
2 04 500 ml
Health
9 Jun Hand
Care Bo
202 3 63 Sanitizer Prosafe 890 3000 890 0 0 14
tt
0 (1Ltr)
DispShoe 8000
4 60 No China 3.65 3.65 0 0 5
s Cover 00
Disp
3400
5 60 Surgical No China 8 8 0 0 10
00
Caps
10 Parasafe Bo
6 Nimral 3495 850 3495 0 0 37
5 81gm tt
10 Verikon Bo
7 UK 5950 500 5950 0 0 38
7 Powder tt
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
34 FIRM Offr Qty nce as per
dt No . (Rs) CST
paid
3 CabbotSur 05 S.No.
(Rs)
0 gicals Jun
N-95
202
Mask
0 256800
1 75 with resp No China 1250 2400 180 1070 6
0
valve
(3M)
185
Purcha
sed by
KN-95
118800 PAC
2 72 Mask No China 550 5400 330 220
0 Hospit
with resp
al
Kamra
Purcha
KN-95 sed by
Mask PAC
3 74 No China 450 6500 330 120 780000
without Hospit
resp al
Kamra
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
paid
S.No.
(Rs)
N-95
Mask
256800
1 75 With No 3M 1250 2400 180 1070 6
0
35 Respirato
dt r (3M)
3 CabbotSur 05 Purcha
1 gicals Jun KN-95
sed by
202 Mask
118800 PAC
0 2 72 With No China 550 5400 330 220
0 Hospit
Respirato
r al
Kamra
Purcha
KN-95
sed by
Mask
3 74 Without No China 450 6500 330 120 780000 PAC
Respirato Hospit
r al
Kamra
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
dt paid
Sultan S.No.
3 05 (Rs)
Health
2 Jun Hand
Care
202 1 63 Sanitizer No Prosafe 890 3000 890 0 0 14
0 1 ltr
Hand
2 97 Sanitizer No Prosafe 620 4000 490 130 520000 31
500 ml
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
paid
S.No.
(Rs)
Full Body
37 Anti Viral
1 95 No China 1250 1500 1250 0 0 30
dt Suit
3 Hospital 05 (Tavec)
3 Appliances Jun Full Body
202 Anti Viral
2 45 No China 950 3000 950 0 0 1
0 Suit
(SMS)
Full Body
Anti Viral
3 50 No China 1250 2400 1250 0 0 2
Suit
(Parashut)
Face 1500
4 61 No China 18.5 18.5 0 0 11
Mask 3 00
186
Ply
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
38 No . (Rs) CST
paid
dt S.No.
(Rs)
3 Hospital 05
Full Body
4 Appliances Jun
Anti Viral
202 1 95 No China 1250 2000 1250 0 0 30
Suit
0
(Tavec)
Face
1500
2 61 Mask 3 No China 18.5 18.5 0 0 11
00
Ply
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
paid
S.No.
39 (Rs)
dt 11
Global 1 VTM No China 750 4000 750 0 0 41
3 05 4
Health
5 Jun Floch
Care
202 Swab
11 1500
0 2 with No China 200 200 0 0 42
6 0
Break
Point
Smple
11 2000
3 collection No China 15 15 0 0 43
8 00
Tube
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
3 CabbotSur 05 paid
S.No.
6 gicals Jun (Rs)
202 N-95
0 Mask 236443
1 55 No 3M 850 3529 180 670 6
(3M 0
USA)
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
paid
S.No.
41 (Rs)
dt 10 Vericon Bo
Sultan 1 UK 5950 500 5950 0 0 38
3 05 7 Powder tt
Health
7 Jun 10 Parasafe Bo
Care 2 Nimral 3495 850 3495 0 0 37
202 5 81gm tt
0 11 Disp
3 No Interline 1050 1000 1050 0 0 40
2 Drape Kit
Shoes 5000
4 54 No China 3.65 3.65 0 0 5
Cover 0
5000
5 60 Disp Caps No China 8.65 8.65 0 0 10
0
Pa Rate
Lowes
ge Requi
3 Hospital 05 No . (Rs) CST
paid
8 Appliances Jun S.No.
(Rs)
202
Apron
0 2000
1 56 Disposabl No China 12 12 0 0 7
00
e
43 Pa Rate Rate Differe Lowes
3 MK S. ge Nomencl A/ Amou
dt FIRM Offr Qty Requi nce t Rate
9 Brothers No ature U nt (Rs)
05 No . red (Rs) as per
187
Jun to be CST
202 paid S.No.
0 (Rs)
N-95
Mask
1 75 with filter No 3M 1239 2400 1239 0 0 21
(3M
USA)
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
paid
S.No.
44 (Rs)
dt 10 Virkon Bo
Sultan 1 UK 5950 500 5950 0 0 38
4 07 7 Powder tt
Health
0 Jun 10 Parasafe Bo
Care 2 Nimral 3495 850 3495 0 0 37
202 5 81gm tt
0 Duplex
11 Pai MaxiTa
3 Gloves 225 4000 225 0 0 39
0 r x
All Sizes
Face
1600
4 61 Mask 3 No China 18.5 18.5 0 0 11
00
Ply
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
45 paid
S.No.
dt (Rs)
Sultan
4 07 Hand
Health
1 Jun 1 99 Sanitizer No Prosafe 350 8500 350 0 0 32
Care
202 250ml
0 Hand
Sanitizer
10
2 1 Lit gel No Prosafe 1350 2000 1350 0 0 33
0
with 100
device
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
paid
S.No.
(Rs)
3 M Half
Face
Mask
with 2000
1 93 Set 3M 100 20000 0 0 29
Filter and 0
46
Adaptor
dt
Sultan and
4 07
Health Glasses
2 Jun
Care Purcha
202 KN-95
0 sed by
Mask
2 72 with No China 550 2400 330 220 528000 PAC
Respirato Hospit
r al
Kamra
Purcha
KN-95
sed by
Mask
3 74 without No China 450 650 330 120 78000 PAC
Respirato Hospit
r al
Kamra
47 Pa Rate Lowes
Sadqain Rate Differe
4 dt S. ge Nomencl A/ Requi Amou t Rate
Health FIRM Offr Qty nce
3 07 No ature U red nt (Rs) as per
Care No . (Rs)
Jun to be CST
188
202 paid S.No.
0 (Rs)
Oxygen
Intersur
1 82 Recover No 350 5000 350 0 0 24
gical
Kit
Soda Intersur
2 84 No 2500 1000 2500 0 0 25
Lime gical
Nebulizer Intersur
3 86 No 375 800 375 0 0 26
T Piece gical
Hepa Intersur
4 88 No 550 2000 550 0 0 27
Filter gical
Swedish Intersur
5 90 No 600 3000 600 0 0 28
Nozel gical
Pa Rate
Lowes
ge Requi
4 Kashmir 07 No . (Rs) CST
paid
4 Pharmacy Jun S.No.
(Rs)
202
Mesenchy
0 Do Importe 5486 54862
1 80 mal Stem 5 0 0 23
se d 25 5
Cells
Pa Rate
Lowes
ge Requi
4a No ature U to be nt (Rs)
4 07 No . (Rs) CST
Internation paid
5 Jun S.No.
al (Rs)
202
DetroDer
0 63
1 m H/S 1 No Turkey 1875 1400 1875 0 0 15
A
ltr
Pa Rate
Lowes
ge Requi
Rate Differe t Rate
No . (Rs) CST
paid
S.No.
(Rs)
Examinati
on Gloves
Bo
1 65 (Box of China 1080 100 1080 0 0 17
50 x
100
dt Gloves)
4 MK 19 Polythene
6 Brothers Jun Gloves
202 Bo
2 66 (Pkt of China 150 48 48 102 4896 18
0 x
100
Gloves)
Shoe
4 54 No China 3.65 4500 3.65 0 0 5
Covers
5 60 OT Caps No China 8.6 4500 8.6 0 0 10
Disp Surg
6 64 No China 165 1000 165 0 0 16
Gown
Disp Face
7 61 No China 18.5 2000 18.5 0 0 11
Mask
27,923,
Total
656
189
Annex – XVI
Purchase Items PEMH (Non Control)
S Qty Rate CRV Rate Differ Amo
Bill & Nomenclatur Supplier
r CRV & Date Rec paid Amount required to ence unt
Date e Name
. vd (Rs) (Rs) be paid (Rs) (Rs) (Rs)
536/GH CRV/MS/01/CORO
4750
Q 21 NA/19-2020 15 Virus Suit 500 3550 1775000 2600 950
00
May 20 April 2020
1420
Appron 1000 25 25000 10.8 14.2
0
Kamran 5500
1 Goggles 1000 283 283000 228 55
Dists 0
1740
N 95 1000 282 282000 108 174
00
Double Layer 2500
1000 250 250000 225 25
Gloves 0
Waste bags 1000 80 80000 80 0 0
Kamran 4750
2 Q 20 NA/19-2020 15 Virus Suit 500 3550 1775000 2600 950
Dists 00
May 20 April 2020
4750
Q 20 NA/19-2020 15 Virus Suit 500 3550 1775000 2600 950
00
May 20 April 2020
1420
Appron 1000 25 25000 10.8 14.2
0
Kamran 3300
3 Goggles 600 283 169800 228 55
Dists 0
1740
N 95 1000 282 282000 108 174
00
Double Layer 2500
1000 250 250000 225 25
Gloves 0
Waste bags 1000 80 80000 80 0 0
Z.S 5200
4 Q 20 NA/19-2020 16 Goggles 1000 280 280000 228 52
Traders 0
May 20 April 2020
681/GH CRV/MS/07/CORO Virus
Kamran 4750
5 Q 29 NA/19-2020 28 Protection 500 3550 1775000 2600 950
Dists 00
May 20 April 2020 Suit
4750
Q 25 NA/19-2020 24 Virus Suit 500 3550 1775000 2600 950
00
May 20 April 2020
1420
Appron 1000 25 25000 10.8 14.2
0
Technoli
5500
6 Goggles 1000 283 283000 ance 228 55
0
Health
1740
N 95 1000 282 282000 108 174
00
Double Layer 2500
1000 250 250000 225 25
Gloves 0
Waste bags 1000 80 80000 80 0 0
788/GH CRV/MS/09/CORO Technoli
4750
7 Q 29 NA/19-2020 07 May Virus Suit 500 3550 1775000 ance 2600 950
00
May 20 2020 Health
3325
Q 25 NA/19-2020 02 May Virus Suit 350 3550 1242500 2600 950
00
May 20 2020
1222
Appron 350 360 126000 10.8 349.2
Samad 20
8 Enterpris 2387
Goggles 350 910 318500 228 682
es 00
Double Layer 1137
350 550 192500 225 325
Gloves 50
3500
Waste bags 350 180 63000 80 100
0
3325
Q 29 NA/19-2020 03 May Virus Suit 350 3550 1242500 Samad 2600 950
00
9 May 20 2020 Enterpris
es 1222
Appron 350 360 126000 10.8 349.2
20
190
2387
Goggles 350 910 318500 228 682
00
6272
N 95 350 1900 665000 108 1792
00
Double Layer 1137
350 550 192500 225 325
Gloves 50
3500
Waste bags 350 180 63000 80 100
0
2850
00
May 20 2020
1047
Appron 300 360 108000 10.8 349.2
60
Samad 2046
1 Goggles 300 910 273000 228 682
Enterpris 00
0
es 5376
N 95 300 1900 570000 108 1792
00
Double Layer 9750
300 550 570000 225 325
Gloves 0
3000
Waste bags 300 180 63000 80 100
0
685/GH CRV/MS/13/CORO Samad
1 4750
Q 29 NA/19-2020 07 May Virus Suit 500 3550 1775000 Enterpris 2600 950
1 00
May 20 2020 es
4750
00
May 20 2020
1420
Appron 1000 25 25000 10.8 14.2
0
Samad
1 5500
Goggles 1000 283 283000 Enterpris 228 55
2 0
es
1740
N 95 1000 282 282000 108 174
00
Double Layer 2500
1000 250 250000 225 25
Gloves 0
Waste bags 1000 80 80000 80 0 0
4500
00
May 20 2020
2220
Appron 1000 450 450000 228 222
00
1 Kamran 3692
Goggles 1000 380 380000 10.8 369.2
3 Dists 00
6210
N 95 500 1350 675000 108 1242
00
Double Layer
1000 225 225000 225 0 0
Gloves
Waste bags 1000 80 80000 80 0 0
1 1936
Q 04 NA/19-2020 10 May N 95 Mask 8000 350 2800000 MedAsk 108 242
4 000
June 20 2020
1 1694
Q 24 NA/19-2020 17 May N 95 Mask 7000 350 2450000 MedAsk 108 242
5 000
May 20 2020
Face Mask
Q 29 NA/19-2020 18 May 500 108 54000 108 0 0
Dura N 95
May 20 2020
1
Appron MEDCO
6
National 500 11 550 10.8 0.2 100
White
Goggles 500 228 114000 228 0 0
795/GH CRV/MS/20/CORO Face Mask
1152
Q 24 NA/19-2020 20 May Alpha Soft N 1600 180 288000 108 72
00
May 20 2020 95
Appron 2000 10.8 21600 10.8 0 0
Hi Clean
1
Hand MEDCO 3160
7 100 900 90000 584 316
Sanitizer 0
600ml
Goggles
Glass type 100 228 22800 288 0 0
CV 400
191
Q 04 NA/19-2020 28 May Virus Suit 100 2600 260000 2600 0 0
1 Kamran
June 20 2020
8 Dists
2460
KN 95 Mask 500 600 300000 108 492
00
14,15
Total
8,900
Annex – XVII
Amoun
Seri Purcha t
Firm Nomencla A/ Unit Rate required Differe
al CRV No. & Date Qty sed by Excess
Name ture U Price to be paid nce
No. CMH Paid
(Rs.)
Rs. 830 (C/Bill
MS One
No. CMH
Group MC/4617/BLP/187/ N95 Mask
1 3500 850 MS/4617/BLP/1 Peshaw 20 70,000
Internati 20 dated 08-06-2020 with filter
85/20 dated 04- ar
onal
06-2020)
MS One
CRV/MS/4617/BLP CMH
Group 1,700,0
2 /185/20 dated 04- Goggles 1000 2500 800 Peshaw 1700
Internati 00
06-2020 ar
onal
MS One
CRV/MS/4617/BLP CMH
Group
3 /187/20 dated 08- N95 Mask 3500 850 700 Peshaw 150 525,000
Internati
06-2020 ar
onal
MS One
CRV/MS/4617/BLP CMH
Group
4 /185/20 dated 04- N95 Mask 3000 830 700 Peshaw 130 390,000
Internati
06-2020 ar
onal
MS One KN95/N95 1,820,0
CRV/MS/4617/BLP 3500 850 330 PAC 520
Group masks 00
5 /187/20 dated 08- Kamra
Internati KN95/N95 1,480,0
06-2020 4000 700 330 Hospital 370
onal masks 00
MS One
CRV/MS/4617/BLP PAC
Group KN95/N95 1,500,0
6 /185/20 dated 04- 3000 830 330 Kamra 500
Internati masks 00
06-2020 Hospital
onal
KN95/N95 1,325,0
MS/4617/Bulk 5000 595 330 PAC 265
masks 00
7 Nil Lab/155/20 dated Kamra
KN95/N95 1,350,0
04-06-2020 5000 600 330 Hospital 270
masks 00
M/S
Noor 4617/NE/MS/10/20 ICU 3,000, DGP 1,110,0 1,110,0
8 1 1,890,000
Internati 20 dated 08-06-2020 Ventilator 000 (A) 00 00
onal
MS One
Group 4617/NE/MS/06/20 Thermal CMH
9 200 15,000 12,000 3,000 600,000
Internati 20 dated 07-06-2020 Guns Margla
onal
M/S
Pharmap CMH
4617/NE/MS/09/20 Syringe 230,00 1,560,0
10 lus 13 110,000 Abbotta 120,000
20 dated 07-06-2020 pump 0 00
Internati bad
onal
M/S
Shams MH
MS/4617/BLP/130/ 1000
11 Marketin Tab HCQ 10,301 8.02 Rawalpi 2.281 228,100
20 dated 18-04-2020 00
g ndi
Services
13,658,
Total
100
192
Annex – XVIII
Rate
Amount
Pg Unit Price Required Difference Purchased
S.# Firm Name CRV No and Date Led Nomenclature A/U Qty Excess
No. (Rs) to be Paid (Rs) by @ Rs.
Paid (Rs)
(Rs)
1 M/s Allmed CRV/EMS/5D/01/2019- AMC 263 Operating No 1 2,291,210.00 29,500.00 2,261,710.00 2261710 CMH
Solutions, 20 dated 08 Jun 2020 Laryngoscope, Peshawar
Isb As per
quotation No.
10416086-2,
Karl Storz SE
& Co. KG,
Germany
2 M/s CRV/EMS/5D/05/2019- AMC 281 ECG Machine, No 14 210,000.00 79,980.00 130,020.00 1820280 PEMH
Hospital 20 dated 08 Jun 2020 EP-LU3001,
Appliances, LumedSrl,
Rwp Italy
3 M/s CRV/EMS/5D/05/2019- AMC 283 Heavy duty No 6 450,000.00 180,000.00 270,000.00 1620000 CMH
Hospital 20 dated 08 Jun 2020 suction Peshawar
Appliances, machine, H-
Rwp 50/90, 4000ml
x 2 bottles,
Hersil, Spain
4 M/s CRV/EMS/5D/05/2019- AMC 285 Cardiac No 8 350,000.00 195,000.00 155,000.00 1240000 PEMH
Hospital 20 dated 08 Jun 2020 Monitors 5
Appliances, Parameters,
Rwp 15.1”,
Truscope
Classic,
Schiller,
Switzerland
5 M/s CRV/EMS/5D/07/2019- AMC 264 Video No 2 600,000.00 425,000.00 175,000.00 350000 CMH
Medical 20 dated 08 Jun 2020 Laryngoscope Peshawar
Services, Reusable,
Rwp VLR4,
Reusable,
Sakomed, USA
6 M/s CRV/EMS/5D/07/2019- AMC 282 Nebulizer, No 35 5,000.00 4,500.00 500.00 17500 CMH
Medical 20 dated 08 Jun 2020 Ucheck, Peshawar
Services, Germany
Rwp
7 M/s CRV/EMS/5D/07/2019- AMC 287 Biphasic No 2 1,000,000.00 600,000.00 400,000.00 800000 CMH
Medical 20 dated 08 Jun 2020 Defibrillator Peshawar
Services, with AED
Rwp External Pacer
and Monitoring
System, M
Series, Zoll,
USA
Total 8,109,490
Annex – XIX
S. Item Formation Rate Formation Rate Difference Qty Overpayment

No. (Rs) (Rs) (Rs) (Rs)
1 N-95 Masks 410 PAC 330 80 68,000 5,440,000
Hospital
COD
Kamra
Nowshera
2 Padded 850 COD Rwp 550 300 13,000 3,900,000
Sheets
3 Suction CMH 400,000 CMH 180,000 220,000 7 1,540,000
Machine Abbottabad Peshawar
4 Defibrillator PEMH 855,000 (CMH) 600,000 255,000 3 765,000
193
Rawalpindi Peshawar
5 N-95 Masks CMH 2,500 CMH 366.52 2,133.48 900 1,920,132
Abbottabad Abbottabad
6 Gown CMH 390 CMH 125 265 4,050 1,073,250
sterilized Abbottabad Mangla
7 Disp Face CMH 31.25 CMH 16.50 14.75 30,000 442,500
Masks Abbottabad Mangla
Total 15,080,882
Annex – XX
Rate to be
paid (Rs) Amount
OL Quantity Rate paid Difference
DV No Nomenclature (CMH overpaid
No. purchased (Rs) (Rs)
Nowshera (Rs)
purchase)
Disposable Gown
5000 165 0.90 0.75 375,000
1018 of Sterilized
11
6/2020 Disposable Gown
25000 120 0.90 0.30 750,000
Un-Sterilized
Disposable gown
2700 250 0.17 0.85 229,500
999 of (Sterilized)
1
6/2020 Disposable gown
4900 150 0.12 0.30 147,000
(Un-Sterilized)
1033 of
Face Mask 350 24 17.70 6.30 2,205
6/2020
1116 of
14 Face Mask 5000 28 17.70 10.30 51,500
6/2020
1117 of
Face Mask 20000 28 17.70 10.30 206,000
6/2020
774 of
8 Infusion Pump 2 100,000 68,570 31,430 62,860
6/2020
1048 of Disposable Gown

500 200 0.90 0.11 55,000
6/2020 Sterilized
13
1033 of Disposable Gown
20 150 0.90 0.60 1,200
6/2020 Un-Sterilized
Total 1,880,265
Annex – XXI
Rate Rate to be paid

Quantity Difference Amount overpaid
DV No Nomenclature paid (CMH Nowshera
purchased (Rs) (Rs)
(Rs) purchase)
Disposable Gown
500 250 90 160 80,000
1117 of Sterilized
500 180 90 90 45,000
Un-Sterilized
Disposable Gown
2700 250 90 160 432,000
999 of Sterilized
4900 150 90 60 294,000
Un-Sterilized
Disposable Gown
1800 250 90 160 288,000
513 of Sterilized
3500 150 90 60 210,000
Un-Sterilized
Total Amount 1,349,000
194
Annex – XXII
Sr
. Difference
N Name of Quantity Rate in rate Amount
o. Formation CRV No. & Date Description purchased (Rs.) Evidence (Rs) (Rs)
CRV No.MS-
234/2020 dated:
CRV/MS/7516/1 N-95 Masks 13.04.2020 by
CMH 48/2020 dated: (made in CMH, Lahore
1 Sargodha 04.05.2020 China) 800 1000 Cantt @ Rs. 325 675 540,000
CRV/MS/315/495/
CRV/MS/612/13 Disposable 2020 dated:
CMH 4/2020 dated: gowns 31.05.2020 at same
2 Chunian 24.05.2020 sterilized 2550 350 station @ Rs. 160/- 190 484,500
CRV/MS/315/495/
CRV/MS/315/NA Disposable 2020 dated:
CMH /478/2020 dated: gowns 31.05.2020 at same
3 Gujranwala 23.05.2020 sterilized 1600 420 station @ Rs. 160/- 260 416,000
1,440,50
Total 0
Annex – XXIII
S.# Nomenclature Qty shown issued Qty Difference Rate Amount

byGHQ to PEMH Shown Rs.
upto 06.07.2020 Received
1 N-95 Mask 40950 25000 15950 1900 30,305,000
2 AV-Suit 42370 40500 1870 3550 6,638,500
3 Cap Surgical 49890 46400 3490 15 52,350
4 Face Shield 19100 6500 12600 1900 23,940,000
5 Goggles 7800 7600 200 910 182,000
6 Latex Gloves 105000 62000 43000 1080 46,440,000
7 Shoe Covers 30000 25000 5000 350 1,750,000
8 Hand Sanitizer 11000 7500 3500 900 3,150,000
9 Apron 8720 6350 2370 360 853,200
10 Thermal Guns 8 0 8 20000 160,000
11 Disposable Oxy Mask 10000 0 10000 0 -
12 Oxy Conc 2 0 2 0 -
13 Gown 31000 28000 3000 780 2,340,000
14 Body Bag 1000 0 1000 0 -
15 Bi-PAP 10 0 10 140000 1,400,000
Total 117,211,050
Annex – XXIV
Qty to be Qty received

S. No. Nomenclature Difference Rate (Rs) Amount (Rs)
received collected
1 N-95 Mask 7503 28353 20850 1250 26062500
2 AV-Suit 17388 28888 11500 3550 40825000
3 Face Shield 13025 13525 500 1900 950000
4 Goggles 7563 7563 0 910 0
5 Latex Gloves 58500 63500 5000 1080 5400000
6 Hand Sanitizer 10600 14400 3800 900 3420000
7 Mask Surgical 33400 55161 21761 18.5 402578.5
8 Apron 7000 7900 900 360 324000
9 Gown 9450 26652 17202 780 13417560
10 Body Bag 30 50 20 0 0
Total 90,801,639
195
Annex – XXV
Qty to be Qty received

S.# Nomenclature Difference Rate Amount Rs.
received collected
1 Cap Surgical 53368 50368 3000 15 45,000
2 Disposable Oxy Mask 11400 0 11400 18.5 210,900
3 Shoe Covers 8366 5366 3000 350 1,050,000
4 Oxy Conc 10 10 0 0 0
5 Bi-PAP 20 0 20 140000 2,800,000
Total 4,105,900
Annex – XXVI
S.# Nomenclature Qty Qty Avg Enough Rate Amount (Rs)

Already received Consumption for (Rs)
Available from COD Per Month months
1 Full Body Av Suit 11003 16200 1300 8 2000 32,400,000
4 Shoe Cover 59317 10000 650 91 3.65 36,500
N95 MASK 3937 21500 1750 2 1350 29,025,000
Appron 199910 2000 363 551 15 30,000
6 Face Shield 12472 6050 1250 10 550 3,327,500
7 Disp Surgical Caps 889141 15000 300 2964 8.6 129,000
8 Surgical Mask 500323 26500 13529 37 18.5 490,250
12 Gown Non-Steri 59571 1200 53 23 165 198,000
13 Exam Glove Box of 100 7189 1880 50 38 1080 2,030,400
14 Hand Sanitizer 3558 7400 42 176 1000 7,400,000
Total 75,066,650
Annex – XXVII
Qty as
Page No.
par
Qty of
PEMH
A/U taken Ledger/
S. Ltr Differen
Nomenclature (Box on Donation Rate (Rs) Amount (Rs)
# dt ce (Rs)
) char (Non-
June
ge Contl
26,
Section)
2020
1 Isolation Gown No 1070 1040 51 30 780 23400
2 Latex Gloves (Surgical) Pair 1350 1000 68 350 350 122500
3 Goggle No 649 456 54 193 283 54619
4 Knee High Shoe Cover No 1200 960 56 240 350 84000
5 Disposable Cap No 1820 1650 57 170 15 2550
a. Shoe Cover (Normal) 1500
6 No 1500 1280 61 220 350 77000
Pairs
7 Iodphor Cotton Swabs No 60 58 63 2 Not Available Not Available
8 PCR Instrument No 1 0 1 175000 175000
9 Isolation Incubator No 1 0 1 865000 865000
10 Pest Density Monitoring Box Box 1 0 1 Not Available Not Available
11 Cold Chain Storge Box (20-C) Box 1 0 1 Not Available Not Available
d. 4 x Pairs Knee High Rubber
12 Pair 4 0 4 Not Available Not Available
Boots
13 a.Mini Centrifuge No 1 0 1 Not Available Not Available

a. Wound Dressing Kit with
Cissor Kit 10 0 10 Not Available Not Available
14
b. Wound Dressing Kit
Kit 10 0 10 Not Available Not Available
Without Cissor
Total 1,404,069
196
Annex – XXVIII
Qty
Tota Rat
receiv Issued/consu Stoc
S.n Uni LP l e Amount
Formation Item ed med upto k
o t Quantity (No. (Rs (Rs)
from 07/2020 held
) )
depots
135 4,050,00
1 Face shield No 0 3000 3000 0 3000
0 0
2 Goggles No 4878 2500 7378 232 7146 100 714,600
CMH
MULTAN Anti viral 3,861,37
3 No 0 7700 7700 345 7355 525
suit 5
1403 1287 4,505,90
4 N-95 mask No 10334 3700 1160 350
4 4 0
1 Goggles No 150 1500 1650 246 1404 750 1053000
Hand Litr 240
2 50 1000 1050 50 1000 2400000
CMH sanitizer s 0
OKARA 135
3 Face shield No 800 2525 3325 311 3014 4068900
0
4 Dis gown No 5000 1350 6350 350 6000 190 1140000
1 Goggles No 100 1600 1700 5 1695 450 762,750
Litr 240 4,824,00
2 H/sanitizer 0 2020 2020 10 2010
s 0 0
Splash res 1,065,40
3 No 1000 560 1560 38 1522 700
apron 0
CMH BWP Full body 105 3,573,15
4 No 1800 2700 4500 1097 3403
gown 0 0
135 3,685,50
5 Face shield No 30 2700 2730 0 2730
0 0
Pair 2250 1965
6 Latex Gloves 1500 21000 2850 36 707,400
s 0 0
180 1,789,20
1 N-95 mask No 150 1000 1150 156 994
0 0
2 A V Suit No 50 1800 1850 50 1800 525 945,000
Splash res
3 No 1000 100 1100 0 1100 50 55,000
apron
3575 3133
CMH DNS 4 Latex gloves Pair 35000 750 4415 16 501,360
0 5
5 Face shield No 100 300 400 35 365 500 182,500
6 Goggles No 200 500 700 46 654 700 457,800
7 Shoes cover Pair 7500 1500 9000 0 9000 20 180,000
8 Disp cap No 7500 600 8100 688 7412 30 222,360
9 Waste bags No 1000 0 1000 0 1000 78 78,000
1 Goggles No 100 200 300 25 275 400 110,000
132 2,513,28
2 N 95 Mask No 309 2200 2509 605 1904
0 0
CMH
125 2,823,75
Mailsi 3 A V Suit No 1000 1549 2549 290 2259
0 0
216 1,026,00
4 Face Shield No 112 400 512 37 475
0 0
47,296,2
Total
25
197
Annex – XXIX
PPE
S. Total Amount
Kits/medical Contract No & date Firms
No Qty USD
stores
Full Body
243556
Antiviral suit
N-95 Mask 243556
HebeiAnTaiFu
Cap 243556 1AE/OS-4/2020/22/PPEs/ADP,
01 Yuan Safety Equipment 6,332,466.00
Face Shield 243556 Beijing dated 28.03.20
Manufacturing Co.Ltd
Google 243556
Latex Gloves 243556
Shoe Cover 243556
1AE/OS-4/2020/27/safety cabinet
02 Safety Cabinets 15 Dalien International Ltd 52,510.00
/ADP, Beijing dated 28.3.20
Oxygen 1AE/OS-4/2020/29/oxygen
03 40 Dalien International Ltd 44,010.00
Concentrator cylendar/ADP Beijing dated 28.0320
aAE/OS-4/2020/31/Thermal Gun Hope Investment
04 Thermal Gun 300 105,10.00
/ADP dated 29.3.20 development Corp Ltd
Disposal Oxygen 1AE/OS-4/2020/28/Disposal oxygen
05 70000 Dalien International Ltd 31,510.00
Mask mask/ADP/Beijing dated 28.3.2020
Total 6,460,611
90 % was released to firms as per contract clauses and adjustment of expenditure
was required to be made in Pak Rupees at the rate of 166.750 against per dollar in
the record of CMA.DP as per cash account of ADP Embassy of Pakistan China,
but contrary to this CMA.DP booked expenditure at the rate of Rs.168.50 per
dollar which was objectionable.
1. CA of M/s Habei An Tai Fu Yuan Safety Equipment
CA Value = USD 6,332,466.00

90% released =USD 5,699,219.40 (adjustment as per cash account rate=
166.750) Total effect in Pak Rupees is 950.344 Million. However,
CMA.DP adjust expenditure at the rate of 168.50 per dollar and its
financial effect in Pak Rupees came to 960.318 Million, Hence , excess
expenditure booked in pak rupees 9.974 Million.
2. CA of M/s Dalien International for Safety Cabinets
CA Value = USD 52,510.00

90% released =USD 47,259.00 (adjustment as per cash account rate=
166.750) Total effect in Pak Rupees is 7.880 Million. However, CMA.DP
adjust expenditure at the rate of 168.50 per dollar and its financial effect in
Pak Rupees came to 7.963 Million, Hence , excess expenditure booked in
pak rupees 0.083 Million.
3. CA of M/s Dalien International for Oxygen Cylinder
198
Pak Rupees came to 6.672 Million, Hence , excess expenditure booked in
pak rupees 0.069Million.
4. CA of M/s Hope Investment for Oxygen Thermal Gun
CA Value = USD 105, 10.00

Pak Rupees came to 15.938 Million, Hence, excess expenditure booked in
Pak rupees 0.116 Million.
5. CA of M/s Dalien International for Oxygen Cylinder
Pak Rupees came to 4.788 Million, Hence, excess expenditure booked in
pak rupees 0.050 Million.
Total excess booking of expenditure effect = Rs 9.974 +.0.083+ 0.069
+0.116 +0.050
= Rs.10.176 Million
199

Covid-19 Audit Report 08.06.2021

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Covid-19 Audit Report 08.06.2021

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AUDIT REPORT

ON THE EXPENDITURE INCURRED

AUDIT YEAR 2020-21

AUDITOR GENERAL OF PAKISTAN

ACDA Anticoagulant Citrate Dextrose Solution A

Dated: Javaid Jehangir

1.4.2 Pakistan Preparedness and Response Plan Covid-19

1.5.1 Emergency Response (Rs 190 Billion)

The remaining Rs 480.556 million was released as an incentive to the Health

Another relief package of Rs 15 billion announced as Tax relief on Food and

200.00 150.00 144.90

1.5.3 Support to Business and Economy (Rs 480 Billion)

Head No. of Cases Amount Involved (Rs in million)

Support to Business and Economy

1.5.4 Emergency Relief Fund

Grants & Loans Committed

1.6.1 Loans Disbursement

Loans Loans Updated status of

USA 31.87 20.87 41.90 20.87 INGO, HIS,

1.6.3 Repurposed Loans

1.7 Rapid Financing Instrument USD 1.386 billion

2.2.2 Non-transparent procurement of Covid-19 equipment from China

2.2.4 Loss to public exchequer on account of purchase of ventilators at

2.2.5 Procurement of ventilators at higher rates without justification

2.3.2 Overpayment to Chinese firm on account of procurement of ventilators

2.3.3 Non-recovery of freight charges - Rs. 8.117 million

2.3.4 Expenditure incurred without obtaining sanction of competent

2.3.5 Non adjustment of advances - Rs 690 million

2.3.6 Unauthorized Payment of Rs 4.00 million and non-recovery thereof

2.4.2 Non-deduction of General Sales Tax on goods and services

2.5.2 Non-imposition of liquidated damages (LD) on Supplier firms

2.5.3 Irregular payment of advances to suppliers without proper secured

2.6.2 Non-observance of standards related to storage of sensitive medical

3.1.1 Non-disbursement of Covid-19 Cash Transfers to 1.32 million

3.2.1 Irregular payment of Cash Transfers to Government servants

3.2.2 Irregular payment of Covid-19 Cash Transfers to those beneficiaries

3.2.4 Wrong profiling of beneficiaries resulting in release of cash transfers to

*initially provided by NADRA for 144,461 beneficiaries against initial observation

3.2.5 Irregular payment of Cash Transfers to beneficiaries excluded by

3.2.6 Irregular payment made to beneficiaries having Poverty scores higher

3.2.7 Irregular payment made to Category-II beneficiaries having Poverty

3.3.1 Unauthentic withdrawals of Covid-19 Cash Transfers out of districts/

3.3.2 Withdrawl of payments through fake biometrics from the accounts of

4.1.1 Non-Constitution of District Disaster Management Authority (DDMA)

4.3.2 Non-deduction of taxes from the firms – Rs 2.971million

Response to audit observation

4.4.1 Non-delivery of Personal Protective Equipment by UNICEF

Response to audit observation

(Para No.8 Finance Division)

4.5.2 Non-Surrender of un-utilized amount – Rs.15.428 million

4.5.3 Non-surrender of un-utilized amount of Covid-19 funds–Rs. 18.879

4.5.4 Irregular expenditure by DC Rawalpindi on hotel charges,

4.5.5 Irregular operation of bank account by single signatory

4.5.6 Non-Reconciliation of bank account - Rs 50.00 million

Response to audit observation

4.5.7 Irregular payment of risk allowance by withdrawal of cash through

4.7.2 Non-preparation and submission of annual report to the Government

Amortization of Govt. Grant for Covid-19 Procurement of Stock (Received on

5.2.2 Irregular procurement of ghee / cooking oil of Rs 1,601.964 million and

5.2.5 Irregular arrangement of local transport without advertisement

5.6.2 Non-replacement of commodities and goods by the vendors

Response to the audit observation: